公共卫生机构成本核算的思路、模型和应用

Methodologies,models and application of cost accounting in public health institutions

文章介绍了公共卫生机构成本核算的现况及背景 ,并对成本核算的层次、内容和目的进行了探讨 ,提出了成本核算的思路和理论模型 。

This paper introduced some general information and background for cost accounting in public health institutions as well as the contents and purposes of cost accounting.Methodologies,models and applications for cost accounting were discussed.How to organize and implement cost accounting was suggested in the final part of the paper.