摘要
目的:探讨适合口腔专科医院经济运行的医疗业务部门成本核算分配方案。方法:采用定量研究结合定性讨论的方法,对2006—2010年某医院经济运行数据进行统计分析。结果:实施成本核算使科室诊疗人次和收入双增长,主动降低成本消耗,人才培养力度加大。结论:口腔专科医院的成本核算分配方案必须坚持全院统一标准、兼顾学科发展、体现口腔医院特点、保证人才培养的原则。
Objective： To explore an appropriate economieal operation pattern of cost appraisal in medical ＇affair department. Methods： Using quantitative and qualitative analysis approaches to examine financial figures generated from 2006 to 2010 in a hospital. Results： Use of the system increased the amount of patient and the income, redueed operating cost, and inereased funds for people＇s development. Conclusion： An appropriate cost accounting system for a stomatological specialty hospital must limit to technical improvement, a cost pattern serving the specialty and guarantee the efforts to develop talents.
出处
《中国卫生经济》
北大核心
2012年第3期92-93,共2页
Chinese Health Economics
关键词
口腔专科医院:医疗业务部门
成本核算
stomatological specialty hospital
clinical service department
cost accounting system
