公立医院成本一体化核算建设及应用——以某公立医院为例

Construction and Application of Integrated Cost Accounting in Public Hospitals--Take a public hospital as an example

为了精确控制公立医院的成本,亟须建立一套全面、准确的成本核算模型,统一科室成本、项目成本和病种成本。笔者在总结国内外公立医院成本核算经验的基础上,建立了一套适合某公立医院成本一体化的核算体系,并在该医院实施,为医院的成本核算打下了基础,满足了医院可持续发展、精细化管理的客观要求。

In order to accurately control the cost of public hospitals, it is urgent to establish a comprehensive and accurate cost accounting model to unify department cost, project cost and disease cost. On the basis of summarizing the experience of cost accounting in public hospitals at home and abroad, this paper established a set of accounting system suitable for the cost integration of a public hospital, and implemented it in the hospital, which laid the foundation for the cost accounting of the hospital and meets the objective requirements of sustainable development and refined management of the hospital.