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卫生防疫部门要开展有偿服务,就必须实行成本核算。一、预防医疗成本构成预防医疗成本核算,不同于工业企业和商业企业的成本核算,其成本开支范围由哪几部分组成,目前尚有争论。笔者认为,预防医疗成本应由以下内容构成: 1.物质消耗成本(以下简称为C_1)。包括开展有偿服务所需物质的进价、采购费用、物质损耗以及保管储藏费用等等。2.固定资产折旧费用和低值易耗品消耗费用(以下简称为C_2)。
If the health and epidemic prevention department wants to carry out paid services, it must implement cost accounting. First, preventive medical costs constitute preventive medical cost accounting. Different from the cost accounting of industrial enterprises and commercial enterprises, the cost expenditure scope consists of several parts. There is still controversy. The author believes that the cost of preventive medical treatment should consist of the following: 1. Cost of material consumption (hereinafter referred to as C_1). Including the purchase price of the substances needed to carry out paid services, procurement costs, material losses, and storage and storage costs. 2. Depreciation expenses for fixed assets and consumption costs for low-value consumables (hereinafter referred to as C_2).