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近年来,随着医疗服务现代化进程的加快,医院大型诊疗设备的购置大量增加。这些设备占医院固定资产的比重越来越大,在医疗服务过程中也发挥着非常重要的作用。然而,由于我国还没有标准的设备成本核算方法,尚未建立完善的成本核算制度,因此这些设备在服务中消耗的成本未进行核算,也就无法为定价提供可靠的依据。为此,我们经过研究提出了一套设备成本计算方法,编制了计算机程序,并利用这一程序计算了全国31所医院8种诊疗设备的成本。本文主要介绍设
In recent years, with the acceleration of the modernization of medical services, the purchase of large-scale hospital medical equipment has greatly increased. These equipments account for an increasing proportion of fixed assets in hospitals and also play a very important role in the process of medical services. However, because China has no standard equipment cost accounting method and has not yet established a comprehensive cost accounting system, the cost of these equipments consumed in services is not accounted for, and it cannot provide a reliable basis for pricing. To this end, we have studied and proposed a set of equipment cost calculation methods, prepared a computer program, and used this program to calculate the cost of 8 kinds of medical equipment in 31 hospitals across the country. This article mainly introduces the design