Research progress and thinking on cost accounting of medical service items based on cost equivalent method / 中华医院管理杂志
Chinese Journal of Hospital Administration
; (12): 887-890, 2022.
Artigo
em Chinês
| WPRIM (Pacífico Ocidental)
| ID: wpr-996011
Biblioteca responsável:
WPRO
ABSTRACT
Through literature research, this paper analyzed the research progress of medical service project cost accounting based on cost equivalent method. According to the calculation mode of cost equivalent value, this method could be divided into two types, namely, equivalent coefficient method and point method. This paper classified and summarized the application status of cost equivalent method in the cost accounting of medical service projects, analyzed the advantages of cost equivalent method, such as being able to consider a variety of cost drivers, concise accounting process and strong operability, discussed the existing problems of this method, and put forward suggestions for further deepening the application of cost equivalent method and strengthening hospital cost accounting, such as strengthening the summary and case publicity of cost equivalent method, reasonably combining and applying various methods, and scientifically and reasonably developing hospital cost accounting information construction, so as to help build a scientific and accurate cost accounting system for medical service project.
Texto completo:
Disponível
Contexto em Saúde:
Agenda de Saúde Sustentável para as Américas
Problema de saúde:
Objetivo 4: Financiamento para a saúde
Base de dados:
WPRIM (Pacífico Ocidental)
Idioma:
Chinês
Revista:
Chinese Journal of Hospital Administration
Ano de publicação:
2022
Tipo de documento:
Artigo