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2010年,国家财政部、卫生部结合医院的特点,联合修订了《医院财务制度》。新制度对医院制剂生产的核算作了修改,通过对制剂成本的归集和分摊,建立医院制剂成本核算体系,对加强对制剂生产的成本管理具有重要的现实意义。本文将结合新会计制度,谈谈医院制剂生产成本核算的几点粗浅之见。一、医院制剂生产核算的现状医院制剂是指医疗机构根据本单位临床需要而常规配制、自用的固定处方制剂。医院为适应治疗和预防的需要,对一些药品、卫生材料等进行必要的加工和炮制,以弥补工业制药的空白与不足,为临床医疗和科研提供服务。制剂生产尤其对提高医疗水平、增进医院信誉、社会与经济效益等方面具有重大
In 2010, the State Ministry of Finance and Ministry of Public Health combined with the characteristics of hospitals, jointly revised the “hospital financial system.” The new system of hospital preparation production accounting has been modified, through the collection and distribution of the cost of preparation, the establishment of a hospital cost accounting system, to strengthen the cost management of the preparation of production of great practical significance. This article will be combined with the new accounting system, talk about the hospital cost of production cost accounting point of view. First, the status of hospital preparation production accounting Hospital preparation refers to the medical institutions in accordance with the clinical needs of the unit routinely formulated, for their own use of fixed prescriptions. In order to meet the needs of treatment and prevention, the hospital will carry out the necessary processing and processing of some medicines and health materials to make up for the gaps and shortcomings of industrial pharmaceuticals and provide services for clinical medical research and scientific research. In particular, preparation production is of great importance in improving medical standards, improving hospital reputation, social and economic benefits