对建立医院分科成本核算制度的探讨

Exploration to the establishment of departmental cost accounting system in hospital

该文系统地论述了医院分科成本核算的管理体制、成本核算的步骤、成本费用的控制和成本费用控制等，对医院建立科学的成本核算系统有较大的借鉴作用。

The paper dissertated the management system of the departmental cost accounting system, the process of cost accounting, and the control of cost and charge. It is useful in establishing scientific cost accounting system in hospital.