科室成本核算過程中成本責(zé)任中心劃分的實踐與探索
發(fā)布時間:2019-05-09 01:01
【摘要】:目的:解決目前醫(yī)院在科室成本核算過程中采集數(shù)據(jù)的HIS系統(tǒng)和財務(wù)管理信息系統(tǒng)內(nèi)部科室設(shè)置不一致的問題。方法:將兩個系統(tǒng)內(nèi)部科室設(shè)置字典進行對照,梳理出一套適合醫(yī)院成本管理的成本責(zé)任中心。結(jié)果:采集醫(yī)院財務(wù)管理信息系統(tǒng)和HIS系統(tǒng)這兩個系統(tǒng)內(nèi)部完整的科室代碼和科室名稱,將所采信息依據(jù)核算要求列入科室成本責(zé)任中心對照表。結(jié)論:通過對照能夠?qū)崿F(xiàn)系統(tǒng)間信息的協(xié)同性,提高醫(yī)院經(jīng)濟管理效率。
[Abstract]:Aim: to solve the problem that the internal departments of HIS system and Financial Management Information system (FMIs), which collect data in the course of department cost accounting, are not consistent at present. Methods: a set of cost responsibility center suitable for hospital cost management was combed out by comparing the dictionaries of internal departments of the two systems in order to find out a set of cost responsibility center suitable for hospital cost management. Results: the internal code and name of the two systems, financial management information system and HIS system, were collected, and the information collected was included in the comparison table of the department cost responsibility center according to the accounting requirements. Conclusion: the coordination of information between systems can be realized by comparison, and the efficiency of hospital economic management can be improved.
【作者單位】: 國家衛(wèi)生計生委衛(wèi)生發(fā)展研究中心醫(yī)院管理與改革研究室;
【分類號】:R197.3
本文編號:2472356
[Abstract]:Aim: to solve the problem that the internal departments of HIS system and Financial Management Information system (FMIs), which collect data in the course of department cost accounting, are not consistent at present. Methods: a set of cost responsibility center suitable for hospital cost management was combed out by comparing the dictionaries of internal departments of the two systems in order to find out a set of cost responsibility center suitable for hospital cost management. Results: the internal code and name of the two systems, financial management information system and HIS system, were collected, and the information collected was included in the comparison table of the department cost responsibility center according to the accounting requirements. Conclusion: the coordination of information between systems can be realized by comparison, and the efficiency of hospital economic management can be improved.
【作者單位】: 國家衛(wèi)生計生委衛(wèi)生發(fā)展研究中心醫(yī)院管理與改革研究室;
【分類號】:R197.3
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【相似文獻】
相關(guān)期刊論文 前2條
1 廖黎黎;唐芊;王小萬;;“成本階梯分攤法”在醫(yī)院總成本和單位成本中的運用[J];國外醫(yī)學(xué)(衛(wèi)生經(jīng)濟分冊);2007年01期
2 ;[J];;年期
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