摘要
详细介绍了社区卫生服务项目成本的测算方法。本研究首先应用一般医疗机构的全成本核算方法,先将卫生机构各科室部门进行分类,建立直接成本中心和间接成本中心;然后按照六大类卫生服务成本归集计算各成本中心的各类资源的实际消耗量;最后分摊各类公共成本,并计算社区卫生服务各项目成本。根据社区卫生服务自身的特点,本课题组采取了时间系数分摊法计算项目的成本,同时还详述了该方法对于社区卫生服务项目成本的适用性。
Ths article describes the methods of accounting the item cost of community health service in specific. Based on the principle of cost accounting in common medical institutions, this research applies the overall cost accounting method to classify the various departments of community health service institutions into the direct and indirect cost center firstly, then accounting the actual consumption of each type of resources in the two centers according to the six type of cost, finally, allocating the shared cost and calculating the item cost. Given the distinctive characteristic of community helath service, this research applies the time coefficient allocation method to account the item cost, furthermore explains the perfect feasibility in item cost accounting in community health service.
出处
《中国卫生经济》
北大核心
2004年第10期48-50,共3页
Chinese Health Economics
基金
国家自然科学基金资助项目"城市社区卫生服务成本核算与补偿机制研究"(70173028)申请学科代码:G0406
