The Problems and Strategies for Hospital Medicine Management and Cost Accounting
10.7664/CHE20130729
- VernacularTitle:医院药品管理与成本核算存在问题及对策
- Author:
Jian WEI
- Publication Type:Journal Article
- Keywords:
hospital medicine management;
hospital medicine cost;
cost accounting
- From:
Chinese Health Economics
2013;(7):94-95
- CountryChina
- Language:Chinese
-
Abstract:
The new current versions of Hospital Finance System and Hospital Accounting System promote the reform of medicine accounting. It requires the method of the drugs cost accounting to change the retailing price accounting to the purchasing price accounting. It clearly defines individual valuation method, “first-in, first-out” method or weighted average method should be used to determine the actual cost of the materials based on the actual situation. It analyzes the problems of medical management and cost accounting, and proposes the practical solutions to strengthen the standard management of medicine and the medical cost accounting.
