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为了探索更合理、科学的社区卫生服务成本核算方法,进一步完善社区卫生服务成本核算方法体系,在目前现有的社区卫生服务成本核算方法基础上,分析和借鉴医院成本核算方法,构建了相对科学、完善的社区卫生服务成本核算方法体系:科学划分了部分科室,重新定位间接成本中心分摊方法,根据不同成本核算对象确定不同的成本核算方法,并对项目成本核算提出了改进建议。
In order to explore a more reasonable and scientific cost accounting method for community health services and further improve the community health service cost accounting method system, based on the current existing cost accounting methods for community health services, the paper analyzes and draws lessons from the hospital costing methods and constructs the relative science Improve the system of community health service cost accounting: scientific division of some departments, re-positioning indirect cost center sharing method, according to different cost accounting object to determine different cost accounting methods, and project cost accounting put forward suggestions for improvement.