摘要
目的:提出简便可行的医疗服务项目成本计算方法,并使计算结果尽可能合理、准确。方法:通过对医疗业务活动特点及医院服务产品的分析,结合医院成本核算的层次,研究医疗服务项目成本计算方法。结果:提出在科室成本核算基础上基于成本当量的项目成本计算方法,并区别情况,对不同科室使用不同的技术方法。
Objective： To propose easy and feasible medical services cost method,and to make the reasonable and accurate calcu-lations.Methods： Through the activities of medical and hospital services product analysis,and combining with the hospital level of cost accounting,medical services cost method is researched.Results： Based on costs calculation of the department,medical services cost method is proposed based on cost equivalent.And according to different circumstances,different technical method is used in different department.
出处
《中国卫生经济》
北大核心
2011年第10期90-92,共3页
Chinese Health Economics
关键词
医院
项目成本
成本当量
成本计算
hospital
project cost
cost equivalent
cost calculation
