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本文比较和评价医院管理中各种成本核算方法的优劣,分析成本核算的发展趋势。以国内文献资料为基础,对多数医院目前采用的成本核算方法进行调查分析,着重探讨有关大型医疗设备核算、病种医疗成本核算及药品成本核算的最佳方法,分析了我国医院医疗成本核算的方法,探讨了医疗成本核算的重点和发展趋势。
This article compares and evaluates the advantages and disadvantages of various cost accounting methods in hospital management, and analyzes the development trend of cost accounting. Based on domestic literature data, the cost-accounting methods currently used in most hospitals were investigated and analyzed, focusing on the best methods for large-scale medical equipment accounting, disease-based medical cost accounting and pharmaceutical cost accounting, and analyzed the medical cost accounting in China’s hospitals. The method explores the focus and development trend of medical cost accounting.