The new Hospital Financial System and Hospital Accounting System put forward clear requirements on cost accounting. This article discusses the entry points of public hospital total cost accounting: establishing the cost accounting organization, developing hospital entire cost information system and related modules, completing three level allocation of department cost, providing different dimensions and angles of cost statements.%依据新《医院财务制度》和《医院会计制度》对公立医院加强成本核算的要求.以探讨公立医院开展全成本核算为切入点,提出如下建议:建立全成本核算组织机构,开发医院全成本信息系统和配套模块,进行科室成本的三级分摊,提供不同层面、不同角度的成本会计报表.
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