摘要
医院成本核算的原则,应以社会效益为主,为人们提供优质的医疗服务,并将质量作为服务的第一要素应遵照经济规律,提高对资金的把控能力,避免出现资源浪费。遵守法律法规,减轻病人的负担,提高医疗服务标准。分析了医院成本核算的方法,主要分为直接成本核算和间接成本核算。阐述了提高医院成本核算水平的措施,如节约人员经费与采购成本,做好物品的保管工作,提高医疗服务水平,以保证核算工作的顺利进行。
This paper introduces the principles of hospital cost accounting,such as giving priority to social benefits,providing people with high-quality medical services,and taking quality as the first element of services;improving the ability to control funds in accordance with economic laws,avoiding waste of resources;abiding by laws and regulations,reducing the burden of patients and improving the standards of medical services. It analyses the methods of hospital cost accounting,which are mainly divided into direct cost accounting and indirect cost accounting. It expounds the measures to improve the level of hospital cost accounting,such as saving personnel funds and procurement costs,doing a good job in the storage of goods,and improving the level of medical services,so as to ensure the smooth progress of accounting.
作者
李杰
LI Jie(Heilongjiang Poisoning Rescue and Treatment Center ,Harbin 150010,China)
出处
《黑龙江科学》
2019年第11期118-119,共2页
Heilongjiang Science
关键词
医院
成本核算
原则
方法
Hospital
Cost accounting
Principle
Method
