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医疗设备是医院固定资产中最为重要的组成元素,且占比较大,因而将会对医院的经济效益带来极大的影响。为了有效确保医院的经营效益,相关人员提出了对医院大型医疗设备进行全成本核算。本文主要就医院全成本核算的方法、核算的主要对象、相应数据的采集、医院大型医疗设备全成本核算的意义、改善方法这几方面的内容进行相关的论述。
Medical equipment is the most important component of the fixed assets of the hospital, and occupies a large proportion, which will greatly affect the economic benefits of the hospital. In order to effectively ensure the operating efficiency of the hospital, relevant personnel proposed a full cost accounting for the large medical equipment in the hospital. This article mainly discusses the methods of hospital full cost accounting, the main objects of accounting, the collection of corresponding data, the significance of the full cost accounting of large medical equipment in hospitals, and the improvement methods.