在测算医疗服务单元成本时，要将医院医疗辅助科室成本分摊到临床科室和医技科室，这样测算出的成本才是全成本。分摊医疗辅助科室成本应该按照受益的原则来分摊，即按照辅助科室为其他科室提供服务量的多少进行分摊，这种分摊在实际操作中很难实现，因为决大多数医院不保... When calculating the cost of the medical service unit, the cost of the hospital’s medical support department is allocated to the clinical department and the medical technical department, so that the calculated cost is the full cost. The cost of the apportioned medical assistance department should be shared according to the principle of benefit, that is, according to the amount of service provided by the auxiliary department for other departments, it is difficult to achieve this kind of sharing in actual operations, because most hospitals do not guarantee...