基于手术台次成本核算模式的思考

Reflection on the Cost Accounting Mode based on the Single Surgery in Operating Room

医院手术室是一个庞大且复杂的平台,提供了外科手术中所需的场所、仪器、材料、护士等等辅助服务,而手术室的成本核算及在此基础上的评价体系的建立,最终目的就是在保证手术室有序运行的条件下,尽可能减少运行中的成本。但是,现阶段的成本核算模式只能保证反映科室的手术情况,对于精确到每一个手术台次是否有利润,盈亏平衡点是多少却无从得知。

Operating room is a large and complicated platform offering servicesincluding place, instruments, materials and nurses. The cost accounting system of operating room and the establishment of evaluation system based on cost accounting aim at decreasing cost on the premise of normal running of operating room. However, the cost accounting mode at current stage can just reflect the surgery situation of operating room, and no data can reveal the profits and the breakeven point of every single surgery.