摘要
目的探讨区域化消毒供应中心的成本核算方法。方法根据《医院财务制度》等文件,按照消毒供应中心间接成本对全部医疗器械进行单件处理价格成本核算,再根据不同包组成及包装、可计价耗材测算不同包的价格。结果实施单件计价式成本核算后,消毒供应中心人力成本及耗材成本明显降低,临床科室在使用时也杜绝了浪费,提高了医院的经济效益。结论在区域化消毒供应中心实行单件计价式成本核算,对不同医院同类包根据包组成定价更公平可行,对改进消毒供应中心内部质量管理和提高临床科室成本管理有重要促进作用。
Objective： The cost accounting method in the regional sterilization and supply center is discussed in this paper . Methods ： According to the regulations of the new ＂The Hospital Financial System ＂and other documents, the price of the different packages is calculated by assessing the disinfection and supply center＇ s indirect costs of single processing prices of all medical devices in different packages and accounting the costs of packaging as well as the costly material. Results ： As a result of the implementation of single piece valuation and cost accounting, the manpower cost and material cost of the disinfection and supply center are significantly reduced. The clinical departments have eliminated the waste and the economic benefits of the hospital improved. Conclusion ： In implementing the single piece valuation in the regional sterilization and supply center, a fairer and applicable pricing can be established for similar packages of the different hospital＇ s packages. Thus, the internal management quality of the disinfection and supply centers improved and the clinical departments＇ cost management promoted.
出处
《江苏卫生事业管理》
2015年第3期132-134,共3页
Jiangsu Health System Management
关键词
单件计价
成本核算
区域化消毒供应中心
Single valuation Cost accounting Regional sterilization and supply center
