城市社区卫生服务成本核算(二)

Community Health Service Cost Accounting (No. 2)

承《社区卫生服务成本核算(一)》,详细论述了12个城市社区卫生服务项目成本核算的结果,以不同 级别的城市为组别加以对比分析,同时,还计算了标准成本,其与实际成本对比可以部分反映社区卫生服务机构的工 作效率。

Following Community Health Service Cost Accounting (No.1) , this article describes and argues the results of community health service items cost accounting based on the different tier of 12 cities. Furthermore, the standard cost has also been calculated and compared to the actual cost. This reflects partly the efficiency of community health service institutions.