医疗服务间接成本中行政管理费用分摊的实证研究

An Empirical Study on Distribution of Administrative Costs in Indirect Medical Service Costs

目的分析医院行政管理费用现状,并对医院行政管理费用初步分摊。方法首先对医院行政管理费用概念作了理论界定,进而采用职工人数平均法、收入比重法、成本比重法等相结合的综合方法对军队某三级甲等医院2007、2008年行政管理费用进行了分摊。结果建立了新型医院成本核算方法。结论必须将医院行政后勤管理费用列入各科室的成本中,才能实现真正意义上的全成本核算。

Objective To analyze status quo and to distribute administrative costs in indirect medical service costs of hospital total cost accounting.Methods At first,the concept of hospital administrative cost was defined in theory.Afterwards,the related data on administrative costs from a senior military hospital in 2007 and 2008 was collected,and the costs were analyzed and distributed with different methods and standards.Results New concept of hospital administrative cost was built.Conclusion A really total cost accounting in hospital economic activity should contain administrative cost by the cost of each department.