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本文以单病种的成本及费用作为研究对象,探讨单病种成本核算及费用管理的实证分析和相关问题。首先对单病种核算基本概况进行了简要概述;主要介绍了单病种的相关内容,并通过对某地区10家三级、二级医院中的样本的选择与统计分析,展开具体论述。希望能够通过本文初步论述引起更多的关注与更为广泛的研究,从而为该方面的理论研究工作与实践分析工作提供一些有价值的信息,以供参考。
In this paper, the cost and cost of single disease as the research object, to explore the single disease cost accounting and cost management empirical analysis and related issues. First of all, the basic situation of single-disease accounting is briefly summarized. The related content of single-disease is mainly introduced. Through the selection and statistical analysis of the samples in 10 tertiary and secondary hospitals in a certain area, the specific discussion is carried out. I hope that through the initial discussion of this article aroused more attention and more extensive research, so as to provide some valuable information for theoretical research and practical analysis in this aspect for reference.