Practice of Cost Accounting in the"Integrated Ward"Department
- VernacularTitle:"融合病房"科室成本核算实践
- Author:
Juan PAN
1
Author Information
1. 福州大学附属省立医院运营管理部 福建 福州 350001
- Publication Type:Journal Article
- Keywords:
integrated ward;
specialized disease center;
department cost;
cost allocation
- From:
Chinese Health Economics
2025;44(3):77-80,84
- CountryChina
- Language:Chinese
-
Abstract:
The"integrated ward"model breaks the traditional disease diagnosis and treatment model centered on a single discipline,and multiple disciplines carry out diagnosis and treatment work for the same patient at the same time and place,posing new challenges to departmental cost accounting.It is feasible to simultaneously set up integrated ward units,various integrated subject units,and nursing units on the accounting unit.The inpatient departments are divided into fusion ward units and general ward units.Each ward unit is divided into professional groups and nursing groups,forming a two-level,dual dimensional,relatively independent departmental accounting unit.Revenue recognition,cost collection,and allocation are carried out separately.Finally,the nursing group costs are allocated to different medical groups,while the revenue and costs of fusion wards and various traditional disciplines are calculated,providing data support for optimizing resource allocation and disciplinary development.
