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卫生经济研究[ISSN:1004-7778/CN:33-1056/F]

卷:

41

期数:

2024年12期

页码:

65-67,71

栏目:

成本与费用

出版日期:

2024-12-03

文章信息/Info

Title:

Study on Cost Allocation Optimization of Medical Auxiliary Departments in Public Hospitals
——Taking the Equipment Supply Department as an Example

作者:

魏妍炘¹; 胡 静¹

1.温州医科大学附属第一医院，浙江 温州 325000

Author(s):

WEI Yanxin;  HU Jing

The First Affiliated Hospital of Wenzhou Medical University, Wenzhou Zhejiang 325000, China

关键词:

成本分摊; 医辅科室; 器械供应室; 成本归集

Keywords:

cost allocation;  medical auxiliary departments;  equipment supply department;  cost collection

分类号:

R197.322

文献标志码:

A

摘要:

成本分摊是公立医院成本核算的核心，其中医辅科室的成本分摊是难点之一。以器械供应室为例，通过完整归集科室全成本、制定多元分摊标准、完善成本分摊信息系统、加强成本分摊结果的应用等，优化医辅科室成本分摊方案，为推进公立医院医辅科室成本精细化管理提供参考。

Abstract:

Cost allocation is the core of cost accounting in public hospitals, and cost allocation of medical auxiliary departments is one of the difficulties. Taking the equipment supply department of A Hospital as an example, the cost allocation plan of medical auxiliary departments is optimized through fully collecting the full-cost of the department, using diverse allocation standards, improving the cost allocation process of the information system, and strengthening the application of cost allocation results, so as to provide references for refined cost management of the medical auxiliary departments in public hospitals.

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更新日期/Last Update: 2024-12-03