我院自1998年8月开始,在全院范围内实施全成本核算的管理方法。全成本核算,是把全院各科室划分成二级核算单位,以内部服务价格为参照,每月从各科室的业务总收入中扣除全部支出,包括固定成本(如房屋与设备折旧费用、大修基金等)、变动成本(如水电气、一般修购、行政支出摊销费、责任造成的漏收费、加班费、公务费等)及全部人员费用,然后,根据各科室 Our hospital since August 1998, the implementation of full cost accounting within the hospital management. Full cost accounting is to divide all the departments of the hospital into two accounting units, deducting all expenditures from the total business receipts of each department every month, including fixed costs (such as the depreciation expense of houses and equipment, overhaul Funds, etc.), variable costs (such as water and electricity, general repair purchase, administrative expenses amortization fees, liabilities due to leakage fees, overtime, official fees, etc.) and all staff costs, and then, according to the various departments