基于成本核算的医院内部服务价格的制定

随着医院内部成本核算基础工作的日益加强和成本核算体系的日趋成熟,为了使单位内部责任的划分更加清晰明确,把责任成本作为成本控制的重要内容纳入总体绩效考核评价体系中,实行内部服务价格势在必行。以成本核算为基础,探讨医院内部服务价格制定的作用、原则和方法,并以某大型三甲医院机电维修内部服务价格的制定为例,研究内部服务价格的制定步骤和实施环节。

Establishment of Inter Settlement Price in the Hospital Based on Cost Accounting

?????? With the enhancing of the basic job in cost accounting of hospital, and the maturing of the system of cost accounting, it is imperative to carry out inter settlement price so that we can put responsible cost into performance and effect examining and evaluating system as an important content, in order to clearly divide the interior responsibility of the hospital. Based on cost accounting, it is possible to discuss the effect, the principle and the manner of establishing the inter settlement price. By selecting the establishment of the inter settlement price in a comprehensive hospital as an example, it is convenient to study the establishing steps implementing links of inter settlement price.