医院院务保障成本核算及其方法

Cost Accounting of Hospital Logistics Assurance

院务保障作为医院正常运营的基础性保障部门,涉及到水、电、气(蒸汽、暖气、冷气)的供应和洗涤、营房维修等方面。随着医院治疗水平、城市环保要求以及工作人员生活水平的提高,医院在院务保障方面的成本投入呈大幅度的增长态势。当前院务保障成本核算滞后,正成为医院全成本核算、奖金分配和军队会计核算系统的瓶颈所在,加强院务保障成本核算的重要性正在逐渐地凸现出来。从院务保障成本核算的重要性着手,建立院务保障成本核算体系,从可行性方法上挖掘其经济效益。

As the basic assurance department, the hospital logistics assurance would come down to the supplying of water, electricity, gas and some others. Now the cost of hospital logistics assurance presented the state of increasing quickly. The lag of cost accounting of hospital logistics assurance limited the development of hospital overall cost accounting. To develop it became important. The article proposed to set up cost accounting system of hospital logistics assurance and gain benefit from the research of feasibility of the system.