[1]曾春来,吴月红,李晶辉,等.“全院一张床”模式下科室成本核算的创新做法[J].卫生经济研究,2024,41(06):78-81.
　ZENG Chunlai,WU Yuehong,LI Jinghui,et al.Innovative Practices of Departmental Cost Accounting under the "Overall Arrangement of All Hospital Beds" Model[J].Journal Press of Health Economics Research,2024,41(06):78-81.
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“全院一张床”模式下科室成本核算的创新做法
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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:
41
期数:
2024年06期
页码:
78-81
栏目:
成本与费用
出版日期:
2024-05-30

文章信息/Info

Title:
Innovative Practices of Departmental Cost Accounting under the "Overall Arrangement of All Hospital Beds" Model
作者:
曾春来1; 吴月红1; 李晶辉1; 楼诗倩1; 李汉阳2; 洪晓庆2
1.丽水市人民医院，浙江 丽水 323000
2.联众智慧科技股份有限公司，浙江 杭州 310000
Author(s):
ZENG Chunlai;  WU Yuehong;  LI Jinghui;  LOU Shiqian;  LI Hanyang;  HONG Xiaoqing
Lishui People's Hospital, Lishui Zhejiang 323000, China
关键词:
全院一张床; 床位管理模式; 科室成本核算; 双向交互分摊
Keywords:
overall arrangement of all hospital beds;  bed management model;  departmental cost accounting;  two-way interactive allocation
分类号:
R197.32
文献标志码:
B
摘要:
“全院一张床”模式打破了医院各科室之间固定床位的壁垒，但同时也模糊了传统科室的边界，对科室成本核算提出了新的挑战。对此，可设置学科医生组和病区护理组两个不同维度的科室成本核算对象，分别进行收入确认、成本归集与分摊，最后进行医护成本双向交互分摊，同时核算学科医生组和病区护理组两个维度的科室成本，进而满足绩效考核、优化资源配置等方面的管理需求。
Abstract:
The "overall arrangement of all hospital beds" model breaks the barriers of fixed beds between hospital departments, but it also blurs the boundaries of traditional departments, which brings new challenges to departmental cost accounting. In this regard, two different dimensions of departmental cost accounting objects should be set up for the disciplinary doctor group and ward nursing group. These two groups are responsible for revenue recognition, cost collection and allocation, and finally, two-way interactive allocation of medical and nursing costs. The departmental costs of the two groups should also be accounted for at the same time. This approach can meet management needs of performance evaluation and optimizing resource allocation.

参考文献/References:

[1] 李香玉，李春瑛.构建全院“一张床”创新管理模式[J].中国护理管理，2018（10）：55-56.
[2] 钱敏君，厉胜群，高晓丽.“全院一张床”下的成本核算处理探讨[J].中医药管理杂志，2021，29（01）：233.
[3] 王敬波.利用“全院一张床”管理提高床位的效率和效益[J].中国保健营养，2018（12）：392.
[4] 兰静，刁国锋，张惠琴.“全院一张床”提高床位效率和效益的管理措施[J].中国卫生标准管理，2021，12（14）：34-37.

更新日期/Last Update: 2024-05-30