摘要
以国内文献资料为基础,对多数医院目前采用的成本核算方法进行分析。探讨有关大型医疗设备核 算、药品成本核算的最佳方法。
The method of cost accounting used in many hospitals at present is analyzed based on domestic liter-atures, and the best methods of accounting for large - scale medical treatment equipments and cost accounting of phannaceuticai products are discussed and proposed in the paper.
出处
《黑龙江电力》
CAS
2004年第5期337-338,共2页
Heilongjiang Electric Power
关键词
成本核算
医疗设备
管理
应用
<Keyword>cost accounting
medical equipment
management
application
