口腔专科医院医疗业务部门成本核算分配方案的运行与探讨

目的:探讨适合口腔专科医院经济运行的医疗业务部门成本核算分配方案。方法:采用定量研究结合定性讨论的方法,对2006—2010年某医院经济运行数据进行统计分析。结果:实施成本核算使科室诊疗人次和收入双增长,主动降低成本消耗,人才培养力度加大。结论:口腔专科医院的成本核算分配方案必须坚持全院统一标准、兼顾学科发展、体现口腔医院特点、保证人才培养的原则。

Operational Analysis and Research on Cost Accounting and Distribution for Clinical Service Departments at Stomatological Specialty Hospitals

Objective:To explore an appropriate economical operation pattern of cost appraisal in medical affair department.Methods:Using quantitative and qualitative analysis approaches to examine financial figures generated from 2006 to 2010 in a hospital.Results: Use of the system increased the amount of patient and the income,reduced operating cost,and increased funds for people’s development.Conclusion:An appropriate cost accounting system for a stomatological specialty hospital must limit to technical improvement,a cost pattern serving the specialty and guarantee the efforts to develop talents.