摘要
讨论了医院用投入法核算治疗服务产出存在的问题,从完整产品的角度提出改进的方法———医院完整治疗产出的核算方法,并通过模拟数据计算证明该方法能对医院治疗服务产出进行准确的测算。
Analyzing the problem in measuring the outcome of the cure in the hospital by investment method,the author advanced a better method for outcome of comprehensive cure.The method was proved to be exact in measuring the outcome of the cure by simulate data.
关键词
服务产出
核算方法
医院治疗
投入法
医院用
outcome of the cure in the hospital
investment method
comprehensive cure
account