科室全成本核算下公立医院责任成本体系研究

在当前科室全成本核算的基础上，建立责任成本体系，能够克服成本管理工作成本责任不明确的现象，对各科室的成本控制起到引导和激励作用，是全成本核算下进行成本控制的有效途径。责任成本体系的构建与实施包括：建立责任成本中心，分解成本责任，明确责任成本目标，组织责任成本核算，实施责任目标成本控制，并根据责任成本落实情况进行考评。

Study on Responsibility Cost System of Public Hospital Based on Department Total Cost Accounting

Responsibility cost system, based on department total cost accounting, is an effective method to control cost, which can clearify cost responsibility and encourage department to control cost. Generally, there are several important steps to establish responsibility cost and evaluation system: establishing responsibility cost center, resolving cost responsibility, clarifying responsibility cost aim, organizing responsibility cost accounting, implementing responsibility aim cost control, and evaluating performance of responsibility cost implementation.