科室成本核算过程中成本责任中心划分的实践与探索

Practices and Exploration of the Cost Responsibility Center Division in Department Cost Accounting Process

目的:解决目前医院在科室成本核算过程中采集数据的HIS系统和财务管理信息系统内部科室设置不一致的问题。方法:将两个系统内部科室设置字典进行对照,梳理出一套适合医院成本管理的成本责任中心。结果:采集医院财务管理信息系统和HIS系统这两个系统内部完整的科室代码和科室名称,将所采信息依据核算要求列入科室成本责任中心对照表。结论:通过对照能够实现系统间信息的协同性,提高医院经济管理效率。

Objective:To solve the problems of inconsistent in setting department between hospital information system(HIS) and fi-nancial management information system in the hospital’s department cost accounting process currently.Methods:Combining the dic-tionaries set by the two inner departments of system were compared and summarized into a cost responsibility center suitable for hospi-tal cost management.Results:The completed the inner clinic code and name of financial management information system and HIS sys-tem were collected and put into the comparison table of clinic cost responsibility center according to the accounting requirement.Conclusion:It could realize the information coordination and improve the efficiency of hospital economic management through the compari-son.