医疗服务成本核算方法综述

介绍了我国医疗服务成本核算方法的发展概况,以及医疗服务成本核算的研究对象、范围。介绍了成本核算分类方法:在层次上分为科室成本核算、项目成本核算、病种成本核算。在范围上分为完全成本核算、变动成本核算等。在分配基础上包括传统成本核算、作业成本核算等。指出了各种成本核算方法的适用范围和存在问题。提出了账内成本核算、全成本核算、网络成本管理是医疗服务成本核算发展的趋势。

Medical service cost accounting review

The article introduced medical service cost accounting methods, the subjects, the scope and the category methods of cost accounting. It could divided into department cost accounting, item cost accounting and disease cost accounting in hierarchy, total cost accounting, variable cost accounting in scope, traditional cost accounting and activity cost accounting in allocation. The article discussed the application and issues of all the methods. And the trends of cost accounting were total cost accounting and net based cost management.