成本核算是一个老课题,对医院而言又是一个新课题。如何将全成本核算纳入科室成本管理中,这是一个复杂的难题,现结合我院近两年实行成本核算管理中遇到的问题作一探讨。 我院是一所三级乙等综合医院,有33个临床、医技科室,年业务收入1.1亿元以上,是全省最早实行全成本核算试点医院之一。1996年以来,医院在实行全院总成本核算的基础上,逐渐把一次性消耗物资(医疗、行政、后勤、物资)纳入科室 Cost accounting is an old topic and a new topic for hospitals. How to integrate full cost accounting into departmental cost management is a complicated problem. Now we will discuss the problems encountered in the implementation of cost accounting management in our hospital in the past two years. Our hospital is a three-level general hospital, there are 33 clinical and medical technology departments, and annual business income is more than 110 million yuan. It is one of the earliest full-cost accounting pilot hospitals in the province. Since 1996, the hospital has gradually included disposable consumables (medical, administrative, logistical, and material) into the department on the basis of the implementation of the total cost accounting of the hospital.