医院全成本核算下服务部门间接成本分配方法探讨

摘要

Full cost accounting is an essential part of hospital management and decision-making. And service department indirect cost is cover a wide range, and project complexity is various. Different departments, different costing accounting basis and allocation methods has its own characteristics. This paper will discuss indirect costs allocated in three ways combine with cases and according to the specific circumstance in each service department.%全成本核算是医院管理和决策的必要环节，其中服务部门的间接成本涉及面广、项目复杂繁多，不同科室、不同成本核算基础和分配方法都有其自身特点。本文针对各服务部门的具体情况，结合案例用三种分配方式探讨间接成本的分配。