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1 二级核算的宗旨和内涵 维修室二级核算是将过去为临床医技科室无偿提供的维修服务变为有偿服务,亦即以货币为统一的计量单位,根据省物价局、省卫生厅颁布的医疗设备维修收费标准(并参照行业收费标准),综合计算维护、修理及与之相关的维修成本,向被服务的科室收取相应的费用;而后扣除维修室的各项成本(水、电费支出、固定资产折旧、消耗品支出、人员工资及各项补贴),在纯利润中按和医院确定的比例进行分成。每个维修人员的个人收入则与其完成任务、维修产值、遵章守纪、服务态度及工作质量(包括维修时
1 The purpose and connotation of secondary accounting The second accounting of the maintenance room is to turn the maintenance services provided for the clinical medical technology departments into paid services, that is, to use the currency as a unified unit of measurement, according to the Provincial Price Bureau and the Provincial Health Department. The medical equipment maintenance charge standard (and referring to the industry charge standard), comprehensive calculation of maintenance, repair and related maintenance costs, collect the corresponding fees from the serviced department; and then deduct the cost of the maintenance room (water, electricity expenses , depreciation of fixed assets, expenditure on consumables, salaries of employees, and various subsidies) are divided into the proportion determined by the hospital in the net profit. Each maintenance staff’s personal income is related to the completion of tasks, maintenance of production value, compliance, service attitude and work quality (including maintenance