公立医院科室成本核算的现状及优化思考

Present Situation and Optimization Method of Department Cost Accounting in Public Hospitals

通过分析科室成本核算中科室设置、基础数据、成本归集和分摊参数等方面存在的问题,有针对性地提出优化科室成本核算的方法,目的在于完善公立医院全成本核算体系,发挥成本核算在公立医院精细化管理中的作用,提升医院运营管理水平和效率。

Through the analysis of problems in department cost accounting, such as departments set, the basic data, cost collation and cost allocation parameters, it puts forward optimizing department cost accounting method, aiming to improve the total cost accounting system of public hospitals, play the role of cost accounting in the fine management of public hospitals, and improve the level and efficiency of hospital operation management.