医院中心供应室物品成本测算方法研究

为实现中心供应室成本核算管理,降低成本,节约费用,提高员工的工作积极性,提高工作效率和工作质量,对中心供应室物品成本测算方法进行了研究.通过"树状"结构分析方法,将总成本分为直接成本和间接成本两大分支进行了较为全面的测算,并将间接成本分为清洗 包装 灭菌、包装 灭菌、灭菌物品3种类型,以各类型物品的每升容积为单位进行测算,为医院临床、医技提供了合理的服务成本,为医院的成本核算管理提供了可靠的依据.

The Research of Measurement Method about the Cost of Goods in Hospital's Purveying Center

For reatizeing the cost management in purvering center, decreasing cost, saving expense, improving the enthusiasm of employee, improving work efficiency and work quality. Through analysis method of "tree" structures, we investigated the measurement mathod about the cost of goods in purveying center,total cost include direct cost and indirect cost, at the same time, we calculate them, indirect cost include three type, for instance, rinse + packing + killing bacterium, packing + killing bacterium,asepsis goods. We calculate indirect cost according to per liter cubage of goods,so we Have provided credible gist for the cost management of the department of Clinic,medical technology in hospital.