医院间接成本分配方法之模拟比较

Analog Comparison of Distribution Medthods of Hospital Indirect costs

介绍了医院间接成本的四种分配方法,即:1直接分配法;2.顺序分配法或阶梯分配法;3.双重分配法;4.联立方程法,并进行了模拟比较,认为双重分配法和联立方程法将成为最主要的间接成本分配方法。

The article makes analog comparisons among four methods for distribution of indirect costs of hospitals, i. e, (1) direct distribution method, (2) order or stair distribution method, (3) double distribution medthod,and (4) simultaneous equations method; and considers that the latter two methods will become the most principal distribution methods of indirect costs of hospitals.