Implementing medical technology cooperation work in public hospitals is essential for the hospital's external de-velopment.In the process of medical technology cooperation,the calculation of cooperation fees is an important aspect of the hospital's refined management.However,the calculation of cooperation fees is a difficult point in the management of medical technology cooperation.From the perspective of the technology-exporting hospital,this study describes the principles and methods of medical technology cooperation fee collection,clarifies the composition of medical technology cooperation fees by applying the full-cost accounting method,and provides accounting methods.The study results show that the collection of medical technology cooperation fees should follow the basic principles of public welfare first,mutual benefit,and risk con-trol.There are two main forms of medical technology cooperation fees:proportional fees and fixed fees.The medical technol-ogy cooperation fees are primarily composed of the medical technology cooperation revenue,the labor cost of dispatched staff,the cost of training for the receiving staff,the hospital's brand usage fee,the replacement cost of dispatched staff,and/or the opportunity cost of dispatched staff.In the specific accounting process,the labor cost,replacement cost,and medical op-portunity cost of dispatched staff can be determined by aggregating and allocating costs.Educational,research,and preven-tion opportunity costs of the dispatched staff can be given a coefficient based on the the opportunity cost of medical opportu-nity costs.The training fee is charged separately.The hospital brand usage fees and medical technology cooperation revenue should be negotiated and determined by both parties based on the principle of mutual benefit.This study analyzes and dis-cusses the composition and accounting methods of medical technology cooperation fees to provide some reference managing medical technology cooperation.
Public hospitalsMedical technology cooper-ationCooperation feesCooperation costFull cost ac-counting
维普
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