PRACTICE AND THINKING OF COSTING ACCOUNTING ON THE BASIS OF MEDICAL SERVICES USING THE GENERAL LEDGER MODULE OF UFIDA IN NEW“HOSPITAL AC-COUNTING SYSTEM”
10.3969/j.issn.1671-332X.2014.08.053
- VernacularTitle:运用用友软件总账模块进行医疗服务项目成本核算的实践与思考
- Author:
Jun YAN
;
Jiayu SHE
;
Mingsheng LIU
- Publication Type:Journal Article
- Keywords:
Public hospitals;
Hospital financial system;
Costing;
UF Software
- From:Modern Hospital
2014;(8):126-128
- CountryChina
- Language:Chinese
-
Abstract:
Objective Through the study of medical services cost accounting , we want to find the laws and provide a theoretical basis for government departments to develop standards of medical service prices and control health care costs . Methods On the basis of department cost accounting, we use financial accounting software, to provide medical service items for collection and sharing in accordance with the project income ratio , workload standards.Results Dialysis the three costs dominate factors, the proportion of disposable materials (60.03%)is the key factor affecting the cost.Conclusion Hygiene material spending accounted for a larger proportion of total expenditure , in order to effectively control the medical expense in dialysis patients, efforts should be made to reduce the cost of hemodialysis consumables.
