中国卫生产业
中國衛生產業
중국위생산업
China Health Industry
2015年
15期
48-50,55
,共4页
医疗设备%真因分析%成本核算%投资评价
醫療設備%真因分析%成本覈算%投資評價
의료설비%진인분석%성본핵산%투자평개
Medical equipment%Real cause analysis%Cost accounting%Investment evaluation
随着新技术的发展，医疗设备的更新越来越快，多数医院开展基于对未来市场预期的设备购置论证，但是按照医院会计工作的要求，实际工作中的成本核算工作以科室为核算主体，缺乏以设备为主体的成本核算，使得设备投入使用后的跟踪评价很难开展。该文利用真因分析法、找出问题的主要原因，提出解决方案，进而实现对设备投资效果评价，并且依据评价结果的可信度提出持续改进设备成本核算的途径，有很强的操作性。
隨著新技術的髮展，醫療設備的更新越來越快，多數醫院開展基于對未來市場預期的設備購置論證，但是按照醫院會計工作的要求，實際工作中的成本覈算工作以科室為覈算主體，缺乏以設備為主體的成本覈算，使得設備投入使用後的跟蹤評價很難開展。該文利用真因分析法、找齣問題的主要原因，提齣解決方案，進而實現對設備投資效果評價，併且依據評價結果的可信度提齣持續改進設備成本覈算的途徑，有很彊的操作性。
수착신기술적발전，의료설비적경신월래월쾌，다수의원개전기우대미래시장예기적설비구치론증，단시안조의원회계공작적요구，실제공작중적성본핵산공작이과실위핵산주체，결핍이설비위주체적성본핵산，사득설비투입사용후적근종평개흔난개전。해문이용진인분석법、조출문제적주요원인，제출해결방안，진이실현대설비투자효과평개，병차의거평개결과적가신도제출지속개진설비성본핵산적도경，유흔강적조작성。
With the development of new technology, medical equipment to update more and more rapidly, most hospitals carry out based on the market's expectations of future equipment purchase argumentation, but in accordance with the requirements of hospital accounting work, practical work of cost accounting in the Department as the main body of accounting, lack of follow-up evaluation to equipment for the main body of the cost accounting, which makes the device put into use after the difficult to carry out. The really cause analysis, find out the main reason, put forward the solution, so as to realize the evaluation of the effect of the equipment investment, and on the basis of the credibility of the evaluation results put forward continuous improvement equipment cost accounting way, strong operability.
