摘要
研究了全成本核算中成本的合理分摊问题,叙述了具体的分摊策略。根据医院的具体情况,应用四级分摊方式将不同成本项目依据不同分摊原则进行分摊。通过对成本项目的合理分摊,分摊后医院的成本数据真实反映了全院和科室的深层收支情况。
The reasonable apportionment and related strategy in total cost accounting are studied.The four-grade apportionment mode is adopted to apportion the items with different principles according to the actuality of the hospital,and thus the earning payment situation of the hospital is demonstrated clearly.
出处
《医疗卫生装备》
CAS
2010年第3期105-106,共2页
Chinese Medical Equipment Journal
关键词
成本核算
成本分摊
医院
cost accounting
cost apportionment
hospital
