摘要
目的:提出一种相对准确、高效、便于操作的医疗项目成本核算方法。方法:分析医疗项目所消耗的各种类型的资源,以及同种类型资源的不同消耗方式,确定分摊基准和数据采集途径,计算医疗项目服务成本。结果:提出利用资源消耗分类法核算医疗项目成本的具体方法步骤。
Objective： To propose an accurate, efficient and convenient accounting method of medical item cOst. Methods： To analyze different types of the resources consumed in medical project and different consume methods of the same resource, determine the spread standards and the ways of date acquisition and calculate the cost of medical item services. Results： The detailed method and step about cost accounting of medical items based on resource consume classification.
出处
《中国卫生经济》
北大核心
2014年第8期83-85,共3页
Chinese Health Economics
基金
浙江省医药卫生科技计划项目(2012KYD128)
关键词
资源消耗分类法
作业成本法
成本核算
医疗项目
resource consumption classification
antivity based costing
cost accounting
medical item
