Study on Accounting Unit Profit Margin Profit Entity Based Rate Calculation / 中国卫生经济
Chinese Health Economics
;
(12): 87-89, 2013.
Article
in Chinese
| WPRIM
| ID: wpr-441811
ABSTRACT
Under the serious inadequate circumstances of government’s input on public hospitals, how public hospitals can ensure the public welfare and guarantee a reasonable return is the task for managers. Based on the total cost accounting of the hospitals , the patient costs are solved into the cost structure with the same structure of accounting , combined with average profit rates of accounting units, to calculate single patient profit, to summarize diseases and calculate disease profit rate and related indexes on this basis, to provide references for hospital management from new prospective.
Full text:
Available
Index:
WPRIM (Western Pacific)
Language:
Chinese
Journal:
Chinese Health Economics
Year:
2013
Type:
Article
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