三级成本核算；医疗技术；卫生经济；医院管理_

开展三级成本核算促进医院可持续发展

http://www.100md.com 《中华现代医院管理杂志》 2006年第6期

三级成本核算；医疗技术；卫生经济；医院管理,,三级成本核算；医疗技术；卫生经济；医院管理,开展三级成本核算促进医院可持续发展,摘要,关键词,1军队医院成本核算的现状,2三级成本核算的具体核算方法

     Performing threelevel cost accounting,accelerating hospital sustainable development thoroughly

    Bo Zhang,Shihan Deng,Shuangyin Yan

    Abstract The twolevel cost accounting of hospitaldepartment promoted the general cost accounting of the hospital,but it was only associated with the general benefits of the department,and it doesnt arouse the working enthusiasm of the medical staff completely.Performing threelevel cost accounting based on the background of “patient choosing doctor”will be associated the unit distribution,medical quality and service satisfaction with personal benefits.During the practicing,we insist on the principle that the hospital can be stably developed,which accelerated the improving of medical technique and obvious increase of economic efficiency.

    Key words threelevel cost accounting;medical technique;hygienic economic;hospital management

    The 406th Hospital of PLA,Dalian 116041,China

    Correspondence to:Bo Zhang,zbcs98@chinaacc.com

     摘要：院科二级成本核算促进了医院的全成本核算，但只是与科室的整体利益挂钩，并没有充分调动每一个医务人员的工作积极性。三级成本核算是在实行“病人选医生”的条件下开展的 ......

百拇医药网 http://www.100md.com/html/DirDu/2006/07/22/11/81/99.htm

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