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目前还没有建立真正意义的医院的成本核算制度,从收入的分割到费用的分摊,从科室综合成本的确定到收入的再分配均缺乏规范性,主观性太强。重视成本核算制度建设,加强宣传力度,增强职工节支意识;成立落实责任机构,确定成本核算对象,制定共同的收入分配方案,制定后勤辅助科室内部服务价格;加强固定资产管理;将成本核算结果与科室外绩效工资挂钩是成本核算的积极对策。
At present, there is no real significance for establishing a cost accounting system for hospitals. From the segmentation of income to the sharing of costs, the determination of the overall cost of the department to the redistribution of income is lack of normative, subjectivity is too strong. Pay attention to the construction of cost accounting system, strengthen propaganda, increase employees’ awareness of saving cost; set up and implement responsibility agencies, determine the object of cost accounting, formulate common income distribution plan, formulate the service price of the interior of logistic auxiliary department, strengthen the management of fixed assets, and calculate the cost Linking with outdoor performance pay in the department is an active measure for cost accounting.