新医院财务制度下武汉市某医院成本核算三级分摊研究

Research on the Three Levels Apportionment of Cost Accounting Under the New Hospital Financial System

新《医院财务制度》中,三级分摊是进行科室全成本核算的核心与难点。本文以武汉市某医院为例,探讨了三级分摊的假设前提,认为医院应细分核算单元级次,并实行三级完全分摊,即将医疗技术类科室成本向临床服务类科室分摊,使全成本数据更符合科室运营情况。

The three levels apportionment is the core and difficulty in the new ＂Hospital Financial System＂. With the example of a hospital in Wuhan, this paper discussed the assumption of three levels apportionment. It deems the accounting unit grades of hospital should be subdivided and implemen the three levels apportionment, which is to apportion the cost of the medical technology and clinical services departments to clinical services departments, so that the total cost data is more consistent with the operations of departments.