Title: Cost accounting of community maternal and child health management project
Abstract: Objective: To calculate the actual cost and standard cost of maternal and child health management project in Shihezi and improve community financial compensation basis for the government.Methods: Questionnaire was used to collect the financial statements and the workload statements of 33 community health service stations in Shihezi.Applicated operating cost method,full cost method,standard cost the method were used to calculate the actual cost and standard cost.Results: The actual cost was 4.91 yuan one person every year.the standard cost was 5.44 yuan one person every year.Conclusion: There is financial gap of 125 105.39 yuan between the actual cost and standard cost,government should increase the financial compensation.
Publication Year: 2013
Publication Date: 2013-01-01
Language: en
Type: article
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