一、科室核算的方法1.分析和计算科室损益平衡点实行科室核算,首先要核定科室经济指标。通过采用企业的量、本、利计算法,逐个科室求出损益平衡点。科室在分析平衡点的基础上计算科室年度总收入、总费用和总业务量,从而核定科室年度指标。 First, the Department of accounting methods 1. Analysis and calculation of balances of departmental profit and loss point for the implementation of department accounting, we must first verify the department economic indicators. By using the company’s volume, profit, and profit calculations, the profit and loss balance points are calculated one by one. The department calculates the annual total income, total expenses and total business volume of the department on the basis of the analysis of the balance point, thereby verifying the annual index of the department.