CAJ | 학술논문

目的:探讨新医改背景下医疗项目成本核算的思路、方法及模式.方法:采用作业成本法确定成本对象和成本类别,分析作业和成本动因,明确作业中心,确定间接成本集合,进行成本分析,最终进行核算.结果:手术、内科、护理等医疗项目亏损,医技项目盈利;总体盈不补亏,医疗项目年均亏损额占年均总收入比值高达11.83%.结论:该研究探讨的思路、方法和模式,有助于完善中国公立医院的成本核算与补偿机制研究,提高医院管理水平和体现医务人员真实劳动价值,并为政府加大对公立医院的财政投入提供参考依据.
목적:탐토신의개배경하의료항목성본핵산적사로、방법급모식.방법:채용작업성본법학정성본대상화성본유별,분석작업화성본동인,명학작업중심,학정간접성본집합,진행성본분석,최종진행핵산.결과:수술、내과、호리등의료항목우손,의기항목영리;총체영불보우,의료항목년균우손액점년균총수입비치고체11.83%.결론:해연구탐토적사로、방법화모식,유조우완선중국공립의원적성본핵산여보상궤제연구,제고의원관리수평화체현의무인원진실노동개치,병위정부가대대공립의원적재정투입제공삼고의거.
Objective: To analyze ideas, methods and mode in medical costing. Methods: Using activity based costing study object and classification, clear operations center and direct or indirect collection, and analysis and accounting costs. Results: There is financial loss in surgery, internal medicine and nursing departments; while auxiliary clinics departments get profits. Conclusion:Research of cost accounting and compensation mechanism in public hospitals should be improved, the level of management be increased, and some references in government for increasing public hospitals input be provided.