Practice of Cost Accounting in the"Integrated Ward"Department
PAN Juan
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.
Keywords：integrated wardspecialized disease centerdepartment costcost allocation
Publication Date：2025-03-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 77-80,84 )