RÉSUMÉ
It discussed the methods,coverage,data resources,implementation process,result analysis and practical significance of the full cost accounting for medical service items,so as to provide references for improving the delicacy management in hospitals and constructing the price dynamitic adjustment mechanism based on item cost structure.
RÉSUMÉ
It discussed the methods,coverage,data resources,implementation process,result analysis and practical significance of the full cost accounting for medical service items,so as to provide references for improving the delicacy management in hospitals and constructing the price dynamitic adjustment mechanism based on item cost structure.
RÉSUMÉ
Objective To improve cost data acquisition mode for high efficiency in cost data management and advancement in hospital information construction. Methods A cost data acquisition system was developed independently on the foundation of HIS for the conversion from handcraft collection to system collection. Results Collection,storage,analysis and evaluation of the data in cost management system were realized and technical safeguard was offered in cost accounting work. Conclusion The technical improvement can not only ensure work efficiency,but also have effect on saving energy and manpower.