Discussion on hospital total cost accounting by three - level apportionment

The hospital total cost accounting on the basis of appirtionning the administrative and logistics management costs, medical auxiliary service costs and medical technical servics costs to the medical clinical departments by the three - level apportionment principle are introduced in brief, and the virtues and defects of the staff number apportionment method, the work amount apportionment method and the business volume apportionment method are analysed respectively.