Study on Accounting Unit Profit Margin Profit Entity Based Rate Calculation
10.7664/CHE20131029
- VernacularTitle:以核算单元利润率为基础的病种利润率计算方法
- Author:
Jiguang ZHOU
- Publication Type:Journal Article
- Keywords:
public hospital profit;
average profut rates of accounting units;
total cost accounting;
disease profit rate
- From:
Chinese Health Economics
2013;(10):87-89
- CountryChina
- Language:Chinese
-
Abstract:
Under the serious inadequate circumstances of government’s input on public hospitals, how public hospitals can ensure the public welfare and guarantee a reasonable return is the task for managers. Based on the total cost accounting of the hospitals , the patient costs are solved into the cost structure with the same structure of accounting , combined with average profit rates of accounting units, to calculate single patient profit, to summarize diseases and calculate disease profit rate and related indexes on this basis, to provide references for hospital management from new prospective.
