在医院的诊次、床日成本核算中，我们先后考虑过利用项目成本和计算科室成本来进行核算。但这两种方法在收集资料、核算过程等方面都存有实际操作难度大等特点。为克服这一缺点，我们研究考虑了利用与成本最相关的指标—业务收入来核算医院诊次、床日成本，该法叫“收入系... In the hospital’s diagnosis and bed-day costing, we have considered the use of project costs and calculation of department costs to calculate. However, these two methods have the characteristics of practical difficulty in data collection and accounting process. In order to overcome this shortcoming, we studied the use of the most cost-related indicator - business income to calculate the cost of hospital visits, bed days, the law called "income ...