论行政后勤类成本在医院成本核算中的分摊

Discussion on the Administrative Cost Apportionments in Hospital Cost Accounting

目的准确地界定成本责任,进而建立更有效的行政后勤类成本控制机制。方法通过了解行政后勤类成本现状,分析行政后勤类成本分摊的优势和不足,寻找有效的解决办法。结果与结论通过临床科室的监督和合理的成本预算制度,提高行政后勤科室自我成本管控意识。

Objective To accurately define the cost responsibility and establish a more effective adminis- trative logistics cost control mechanism. Methods Understanding present situation of the administrative logistics cost, analyzing the advantages and disadvantages of cost apportionments in administrative logistics to find effective solutions. Results and Conclusion With the combination of clinical departments supervision and reasonable cost budget system, administrative departments＇ self - consciousness of cost control could be improved.