摘要
人力成本是医院成本的重要组成部分,约占总成本的30%,其成本分摊的准确与否直接关系到临床服务科室的效益情况。本文结合我院成本核算的实践,对人力成本分摊模式进行了探讨。
Manpower cost is an important component of hospital costs, taking up 30% of the total costs. The accuracy of cost sharing is directly connected to the benefits of clinical departments. This article discusses the sharing model of manpower cost based on the hospital＇s practice.
出处
《医院管理论坛》
2013年第10期43-44,30,共3页
Hospital Management Forum
关键词
成本核算
人力成本
分摊
Cost accounting
Manpower cost
Sharing
