摘要
单病种成本核算是一种寻求合理的病种费用控制办法。医院利用有限的资金更好的为患者服务,更好地指导医疗经费的分配,是医院财务和卫生主管部门所要面临的首要问题。随着医疗技术、设备的进步,原有的成本核算方法越来越无法满足成本控制的需求。在这种全面需求的情况下,应当采用这种前瞻性的病种成本核算与管理方法,有利于完善医院成本管理,促进卫生事业经费分配制度改革,降低医疗服务价格。
Single disease cost accounting is a way to seek a reasonable disease cost control. How the hospital serves patients better with the limited medical funds is the first and foremost problem that the financial office of the hospital and the health competent department are faced up with. In recent years,with the progress of medical technology and equipment,the original cost accounting method is increasingly unable to meet the needs of cost control. We should adopt the prospective disease cost accounting and management method,which is helpful to improve the hospital cost management,to promote the reform of the allocation of the health funds,and to lower the price of medical service.
出处
《解放军医院管理杂志》
2016年第12期1169-1171,共3页
Hospital Administration Journal of Chinese People's Liberation Army
基金
辽宁省社会科学规划基金项目(L15CGL006)
辽宁省教育厅项目(LN2016JD006)
辽宁省教育厅项目(LN2016JD007)
东北财经大学校级项目(DUFE2015Q11)
关键词
医院会计
病种成本
作业成本法
hospital accountant
disease cost
activity-based costing
