新《医院会计制度》下运用金蝶软件总账模块进行成本核算的实践

The Application of General Ledger Module of Kingdee Software to Cost Accounting Under the New Hospital Accounting System

财政部在新版《医院财务制度》和《医院会计制度》中对加强公立医院成本核算与控制提出了明确规定,财务核算软件也应作相应调整,以适应新制度对医院全成本核算的要求。文章以新制度下汕头大学.香港中文大学联合汕头国际眼科中心开展成本核算的实践为例,探讨利用金蝶软件会计总账模块进行全成本核算的方法。

The new version of Hospital Financial System and Hospital Accounting System issued by the Ministry of Finance puts forward clear requirements on cost accounting and management.Hospitals should adjust financial accounting software to meet the needs of the new version. Taking the cost accounting by Joint Shantou International Eye Center of Shantou University and the Chinese University of Hong Kong as an example, The thesis discusses on the method of General I,edger Module of Kingdee Software to Cost Aecounting under the New Hospital Accounting system.