浅谈医院全成本核算中间接费用的分摊方法

Indirect Expensives Share Methods of Hospital Whole Cost Accounting

目的:了解和总结医院全成本核算中间接费用的分摊方法,为进一步科学、合理地分摊间接费用提供依据。方法:结合某院2004年经济发展的实际,调查研究了有关科室的人员、收入、费用及利润等情况,并对调查数据进行统计分析和对比;运用统计学原理及数学原理对分摊方法进行科学运算和验证。结果:医院在实行全成本核算时,对间接费用的分摊方法加以选择和有效运用;发展和完善了医疗事业单位的成本费用核算方法。结论:运用科学、合理的方法分摊间接费用,尤其是基本方法及补充方法的有效配合,有利于提高医院的社会及经济效益,使医院健康可持续地发展。

Objective The project aims at to learn about the indirect expensives share methods of whole cost accounting, to provide reference for fitting in with the further reasonable share methods. Methods Based on the reality of economic development in 2004, we made a sample survey of the relevant sectors＇ personnel, income, cost and profit.The data we had investigated had been given a statistical and comparative analysis. We use statistics principle and mathematics principle to calculate and verify the methods. Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting. We can develop and improve the medical institution cost accounting. Conclusion The hospitals use the methods scientifically, especially combine the fundamental methods with the supplementary methods, which would improve social and economic benefit, and the hospitals may sustain continued and sound development.