摘要
医院成本核算的质量,直接影响着医院的经济效益和社会效益,是医院内部经济运行的客观要求。作者讨论了如何贯彻和落实全成本核算体制以及介绍医院解决相关问题的方法和成效。
The quality of the cost calculation in hospital directly affects the hospital economic and the societal benefit of the hospital. The article discusses how to comprehend and practice the cost calculation. It also introduces the solutions to correlative problems and their effectiveness.
出处
《重庆医学》
CAS
CSCD
2005年第6期811-812,共2页
Chongqing medicine
关键词
成本核算
管理效益
医院管理
cost calculation
managerial benefit
hospital management
