成本测算表式化方法实证分析

A Case Analysis on the Tabularization of Cost Accounting

将医院总成本同单位成本和项目成本联系 ,以反映医院的实际成本而获得合理的定价。建立数据来源真实可靠 ,方法科学、易操作的表式结构 ,简化成本测算过程 ,可促使医疗成本测算体系更趋于完善 。

The paper studies the reasonable list price which reflects the actual cost of the hospital by relating the total cost of the hospital to the unit cost and the item cost. It suggests to set up a tabularized structure which is scientific, easy to operate. The cost accounting is simplified in order to achieve a standardized pricing management and a better system.