How to do the accounting entries for medical waste?
The disposal of medical waste can be combined with other cleaning and cleaning costs into the "administrative expenses - health costs"
Borrow: administrative expenses - health costs
Borrow: administrative expenses - health costs
Borrow: administrative expenses - health costs
Borrow: administrative costs - health costs
Credit: bank deposits
Non-enterprise medical units, can refer to the accounting methods of institutions:
Borrow: operating expenses - medical waste disposal fees
Credit: bank deposits
Medical waste charges are as follows:
1, fixed beds of medical institutions According to the actual number of beds used 2.80 yuan / bed, charged on a daily basis;
2, street, township, township health centers, professional clinics, according to the turnover of 0.5%;
3, individual clinics, community health service stations, units of the health room, all types of outpatient clinics on the basis of the on-the-job medical staff of 40 yuan / person, charged on a monthly basis;
4, measurement of the levy rate of 3.50 yuan / kg.
The amount of medical waste generated by different medical institutions is different, allowing the disposal unit and medical institutions to negotiate within the prescribed standards to determine the specific charges, before charging the two sides should sign a disposal service agreement to clarify their respective duties and rights.
What is medical waste?
Medical waste refers to medical and health institutions in the medical treatment, prevention, health care and other related activities generated by the direct or indirect infectious, toxic and other hazardous waste. Mainly divided into infectious, injurious, pathological, pharmaceutical and chemical 5 categories. The main treatment methods are incineration (rotary kiln, pyrolysis, plasma) and non-incineration (high temperature steam, microwave, chemical).
How are medical wastes treated?
The treatment procedure was changed from disfiguring and sterilizing first, then packing and incinerating. Now changed to classified storage, centralized storage and transportation for disinfection and sterilization treatment. Using a variety of methods, in addition to incineration, there are steaming method, dry heat sterilization method, chemical treatment method, microwave treatment method, electronic gas pedal and other methods.