医院科研课题实验动物成本核算研究

摘要

Due to lack of cost accounting,the scientific researches charge differently of experimental animals in every hospital.Animals feeding costs include two parts,direct costs and indirect costs.Through gathering statistics of different kinds of animals and cumulative feeding amounts of different researches,the article calculates the indirect costs of each research,this approach can make up deficiencies for the current management method and improve hospital management level.%由于缺少成本核算,我国各医院对科研课题实验动物的收费标准存在较大差异.文章将动物饲养成本分为直接成本和间接成本两部分,根据各品种动物的累计饲养数量情况,核算成本分摊系数,计算间接成本,可以弥补目前收费标准的不足,提高医院科研经费管理水平.