医院科级成本核算和控制

The Branch-level Hospital Cost Accounting and Control

医院科级核算是医院成本核算的重要组成,是衡量各科室工作效率和效益、评估管理水平以及进行成本分析的基础,是激励科室增收节支的动力。本文从科级成本核算的基础条件、工作程序、控制措施以及把握的几个问题等方面加以阐述。

The branch - level hospital const accounting is the important composition of hospital cost accounting. It is the basis of measuring work efficiency and benefit of each clinical branch as well as evaluating management level and making cost analysis . It is also helpful to stimulate the clinical branch to increase income and restrain expenditure. The author makes an expatiation on basic conditions, work procedure, control measures as well as other problems that need to be attached of branch - level hospital cost accounting.