CAJ | 학술논문

指出当前医院成本核算基础数据不全面、成本设置不准确、责权利结合不够等的问题.提出建立医院网络平台、确定责任中心,将可控制成本设置为责任成本等措施,实现医院资源充分利用,提高工作效率.
지출당전의원성본핵산기출수거불전면、성본설치불준학、책권리결합불구등적문제.제출건립의원망락평태、학정책임중심,장가공제성본설치위책임성본등조시,실현의원자원충분이용,제고공작효솔.
The article analyzed the main problems of hospital cost accounting, which included incomprehensive basic data, inaccurate cost setting-up, insufficient combination of responsibility, fight and benefit. Additionally, the following countermeasures were put forward, which included establishing hospital network platform, determining responsibility center, setting-up the controlled cost into responsibility cost and so on. Through these measures, to achieve making full use of hospital's resources and improve work efficiency.