Cost control of medical facilities / 中华医院管理杂志

ABSTRACT

The cost effectiveness of medical facilities has been followed with great interest since the adoption of full cost accounting in hospitals. In order to help departments using the facilities enhance their managerial expertise and to provide hospital leaders and the department responsible for the facilities with decision making basis in the introduction of facilities, the author gives an account of what is included in the cost of medical facilities facility depreciation, space, maintenance, consumable supply, water, electricity and gas expenses, salaries, indirect cost expenditure, et al. At the same time the author explains the operating profits of facilities and the methods of assessment and analysis.