The Study On Cost Accounting Method Of Community Health Services In Urban Area Of Yunnan

The costing of Community health services (CHS) is a good way toimprovement of community Health service (CHS) management ,and is a important factor to foster community health service durable development,but Community health service (CHS) is a fresh thing in china.,and hospital costing experiences have not perfect ,so the Community health service (CHS) cannot bring hospital costing experiences to do it. It has been became a hotpoint reseach program in china . The author makes a deep analysis towards the situation and problem of costing accounting in Yunnan ten communities health service (CHS) station.The results show :It is time to take action to costing Community Health Services.The constrction System of accounting cost is building now .the time to costing of communities health service (CHS) is mature., the method of CHS's compensable service need improve , the method of CHS's nonreimbursable service have not been build. The author divdies CHS's cost into two parts : compensable service and nonreimbursable service. To accounting of compensable service, the author take method of "coefficient of distribution" to allocate expenses,and "standard cost method" to rapidly calculate the cost; and To accounting of nonreimbursable service,the author take method of "five order"to do it: by way of calculate labour service hours of nonreimbursable service and establish close contact with public finance to accounting cost.and take method of variable cost to fix a price for medical service program, it will be find a way for definite a scientific, practical and an appropriate method for CHS's cost.