运用用友软件总账模块进行医疗服务项目成本核算的实践与思考

PRACTICE AND THINKING OF COSTING ACCOUNTING ON THE BASIS OF MEDICAL SERVICES USING THE GENERAL LEDGER MODULE OF UFIDA IN NEW “HOSPITAL ACCOUNTING SYSTEM”

目的通过对医疗服务项目成本的核算,研究其中的规律,为政府主管部门制定医疗服务项目价格标准、控制医疗费用提供理论依据。方法在科室成本核算基础上,借助用友财务核算软件,将医疗成本按各项目收入比、工作量等标准向其提供的医疗服务项目进行归集与分摊。结果支配透析费用的3个因子中,一次性材料所占比例(60.03%)是影响费用的关键因子。结论卫生材料支出占总支出比重较大,要想有效地控制透析患者的医疗费用,应着力降低血液透析耗材费用。

Objective Through the study of medical services cost accounting , we want to find the laws and provide a theoretical basis for government departments to develop standards of medical service prices and control health care costs . Methods On the basis of department cost accounting, we use financial accounting software, to provide medical service items for collection and sharing in accordance with the project income ratio , workload standards.Results Dialysis the three costs dominate factors, the proportion of disposable materials （60.03%）is the key factor affecting the cost.Conclusion Hygiene material spending accounted for a larger proportion of total expenditure , in order to effectively control the medical expense in dialysis patients, efforts should be made to reduce the cost of hemodialysis consumables.