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xian ji yi yuan hua yan xiang mu cheng ben tong ji he suan fen xi
Author(s): 
Pages: 1-3
Year: Issue:  1
Journal: Chinese Journal of Hospital Statistics

Keyword:  County-level hospital Laboratory test projects Cost accounting;
Abstract: The study on the cost accounting in hospital is an important policy subject greatly concerned with by the health economists, hospital managers and the governments around the world. In China, a few scholars have conducted studies and researches on the cost accounting in hospitals. On the basis of the scientific method, we made cost accounting of the laboratory test projects and analyzed the factors affecting the project costs, comparing the costs with the current charges and the project costs with those in the county-level hospitals in other provinces. We hereby advance suggestions on strengthening the management of the laboratory test projects in the county-level hospitals , which are significant to lowering the project costs and tighening up the scientific management of the projects.
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