公立医院后勤运营成本标准化核算

Analysis on the Construction of Standardized Accounting System of Logistics Operation Cost in Public Hospitals

强化成本核算与控制,逐步实现公立医院的全成本核算,是建立健全现代医院管理制度的重要环节。但是长期以来,公立医院的后勤运营成本科目设置得较为简单,无法涵盖全部后勤运营业务,且各医院核算方法不统一,导致归集的成本数据纵向横向不可比,无法实现数据的管理价值。文章基于作业成本动因对后勤运营业务进行梳理后,按后勤运营业务编制预算与执行,建立与之对应的会计科目,同时规范后勤运营成本的会计核算口径,进而使归集的后勤运营成本逐步精细化,形成可为医院管理层使用的标准化成本核算体系,为进一步管控成本提供数据支撑。

Strengthening cost accounting and control and gradually realizing full cost accounting of public hospitals are important links in establishing and improving modern hospital management system.However,for a long time,the logistics operation cost account setting of public hospitals is relatively simple,which can not cover all lo⁃gistics operation business,and the accounting methods of various hospitals are not unified,resulting in the cost data collected vertically and horizontally are not comparable,and the data management value cannot be realized.After sorting out the logistics operation business based on the activity-based cost drivers,this paper prepared the budget and implementation according to the logistics operation business,established the corresponding accounting subjects,and standardized the accounting caliber of logistics operation cost,so as to gradually refine the collected logistics operation cost,and form a standardized cost accounting system for the hospital management to further control the cost Provide data support.