摘要
医院科级成本核算管理系统的开发与应用,是建立在规范科学的核算方案之上,对收入进行自动分解、成本自动归集,能够为医院各科室提供真实、及时、有效的核算数据报表及成本计划、分析、预测、控制等信息,是医院实施全成本管理的重要技术支撑平台。
Departments cost accounting management system is based on the standardized and scientific accounting scheme, and could make the income analysis and cost absorption automatically. It will provide every department of hospital with true, real-time and efficient accounting report and the information of cost plan, analysis, forecast and control. It would be the important technology supporting platform on full cost management in the hospital.
出处
《中国数字医学》
2007年第10期38-41,共4页
China Digital Medicine
关键词
医院
科级成本核算
信息系统
hospital, department cost accounting, information system