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一、责任成本与责任成本中心 (一)医院的责任成本的涵义及特点 医院责任成本是以医院各个责任中心为对象汇集的,为各责任中心的权力所控制,并负有相应的经济责任的成本。根据医院各科室、各部门在医院业务活动中承担的责任被划分为不同类型、不同层次的责任中心。各责任中心发生的行为为其能力所控制,并以其负有责任的各种耗费为各责任中心的责任成本。因而,医院的责任成本与科室成本相比具有自身特
I. Responsibility Costs and Responsibility Cost Centers (1) Implications and Characteristics of Hospital’s Responsibility Costs Hospital’s liability costs are pooled in each hospital’s responsibility center, controlled by the power of each responsibility center, and bear the corresponding economic responsibility. cost. According to the responsibility of hospital departments and departments in the hospital’s business activities, it is divided into different types and levels of responsibility centers. The behaviors of each responsibility center are controlled by its capabilities, and the various costs it is responsible for are the responsibility costs of each responsibility center. Therefore, the hospital’s liability cost has its own uniqueness compared with the departmental cost.