中国卫生产业
中國衛生產業
중국위생산업
China Health Industry
2015年
17期
50-52
,共3页
全成本核算%间接成本%分配方法%医院
全成本覈算%間接成本%分配方法%醫院
전성본핵산%간접성본%분배방법%의원
Full cost accounting%Indirect costs%Allocation method%The hospital
结合某一个医院实际发展情况,调查该医院非临床科室的成本,包括医技﹑医辅和后勤科室的人员经费﹑卫生材料费﹑药品费﹑折旧费和其他费用等情况,然后对这些数据进行分析和对比,运用数学和统计学相关原理对分配法进行验证. 旨在让医院对间接成本加以合理的﹑有效的运用,完善医院的成本核算方法.
結閤某一箇醫院實際髮展情況,調查該醫院非臨床科室的成本,包括醫技﹑醫輔和後勤科室的人員經費﹑衛生材料費﹑藥品費﹑摺舊費和其他費用等情況,然後對這些數據進行分析和對比,運用數學和統計學相關原理對分配法進行驗證. 旨在讓醫院對間接成本加以閤理的﹑有效的運用,完善醫院的成本覈算方法.
결합모일개의원실제발전정황,조사해의원비림상과실적성본,포괄의기﹑의보화후근과실적인원경비﹑위생재료비﹑약품비﹑절구비화기타비용등정황,연후대저사수거진행분석화대비,운용수학화통계학상관원리대분배법진행험증. 지재양의원대간접성본가이합리적﹑유효적운용,완선의원적성본핵산방법.
In combination with the practical development of a hospital, investigation of clinical departments this hospital costs, including medical, paramedical and logistics department personnel expenditure, sanitary materials, expended the de-preciation, and other expenses, etc., and then analyze these data and contrast, applying the principles of mathematics and statistics related to the distribution method for validation. Aimed at the hospital for the indirect costs to be reasonable and effective use, improve the hospital cost accounting method.
