第十三章医疗服务成本核算costingofhealthcare2006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-16成本分类项目2006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-16表1医疗成本核算单位比较2006-3-14+3-16医疗服务成本测算基本步骤示意2006-3-14+3-16成本分类项目成本分类项目2006-3-14+3-162006-3-14+3-162006-3-14+3-162．测算各科室成本（二）科室成本测算2006-3-14+3-163．测算直接成本科室的总成本（二）科室成本测算2006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-162006-3-14+3-16