军队医院军地医疗成本分别核算的实践和体会

Cost Accounting for Army and Civilian Sole

目前成本核算是医院经济管理的重要手段,根据军队医院既接收军队伤病员免费医疗又接收地方患者全费医疗的特点,需要对军地医疗成本分别核算。本院通过近10年的军地医疗成本分别核算,形成了一套较完整的核算办法。较清晰的分别反映军地患者医疗收、支、余情况,避免了糊涂账,在医院卫生经济管理中发挥了重要作用。

Cost accounting is an important method to manage hospital economy.In military hospital,the cost for army and civilian should be accounted solely for that their cost calculating methods are different.For almost 10 years experiences,the hospital has form a cost accounting system which would improve hospital economical management lever.