对医院全成本核算及控制的探索

Exploration of Hospital Total Cost Accounting and Control

医院成本核算与控制是医院经济管理的重要内容和手段,目前各医院成本核算工作没有统一的模式,尚需在实践中不断探索并完善。我院以全成本核算及成本控制在医院的实践应用为切入点,认真分析医院成本核算及控制过程的薄弱环节,探寻出符合医院经济管理要求的核算及控制办法,基本实现全成本核算,取得了较好的效果。

Cost accounting and control is an important component of economic management in the hospital.At present,there is no unified pattern of cost accounting,which still need to be gradually improved in practice.Taking the practice of cost accounting and control in the hospital as the breakthrough point,the weaknesses of cost accounting and control procedure is analyzed deeply,and an effective method of accounting and control meeting the requirements of hospital economic management standard is achieved.The total cost accounting is basically attained with a satisfied result.