Discussion on Cost Accounting Model of Medical Service Project based on Full Cost Accounting

VernacularTitle:以全成本为基础的医疗服务项目成本核算模式探讨
Author: Song SONG ¹
Author Information

1. 青岛大学附属医院山东青岛 266003
Keywords: medical service project; full cost accounting; price adjustment mechanism
From: Chinese Health Economics 2017;36(9):88-90
CountryChina
Language:Chinese
Abstract: It discussed the methods,coverage,data resources,implementation process,result analysis and practical significance of the full cost accounting for medical service items,so as to provide references for improving the delicacy management in hospitals and constructing the price dynamitic adjustment mechanism based on item cost structure.