| 医疗项目成本核算在我院的实施 |
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| 引用本文： | 董静宇,刘明华. 医疗项目成本核算在我院的实施[J]. 中国医院, 2010, 14(7): 14-15 |
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| 作者姓名： | 董静宇 刘明华 |
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| 作者单位： | 首都医科大学宣武医院,100053,北京市宣武区长椿街45号 |
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| 摘 要： | 着重介绍和总结了宣武医院项目成本核算的实施过程，以保证理论方法的贯彻、联系实际加以完善和确保计算结果的准确可用为目标，坚持组织保障、制度规范，目标管理、过程控制，透过数据、把握现实的方法，在实施过程中达到作业成本法和医院业务、管理现实的较好结合。
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| 关 键 词： | 成本核算 医疗服务项目 |
Implementation of medical item cost accounting in Xuanwu hospital |
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| DONG Jingyu,LIU Minghua. Implementation of medical item cost accounting in Xuanwu hospital[J]. Chinese Hospitals, 2010, 14(7): 14-15 |
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| Authors: | DONG Jingyu LIU Minghua |
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| Affiliation: | ( Affiliated Xuanwu Hospital, Capital Medical University, No.45, Changchun Street, Xuanwu District, Beijing, 100053, PRC) |
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| Abstract: | The implementation of medical service item cost accounting in Xuan Hospital was introduced and summarized. The ohjectives of cost accounting were to follow relative theory and combined with the practice to assure the results＇ accuracy and available. The conditions of medical item cost accounting were organization security, regulation, target management, process control, data utilization and reality facing. Activity based costing, hospital service process and hospital management has well combined in implementation. |
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| Keywords: | cost accounting medical service item |
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