摘要
医院目标成本管理是医院经营管理的重点,本文讨论了目标成本管理的相关概念和内涵,阐述了医院目标成本管理的特点和作用,在此基础上,提出了加强医院目标成本管理的思路。
The goal cost management in comprehensive hospitals is very important in hospital management. The concepts and its connotations of the goal cost management is introduced and the characteristics and contribution is discussed in this paper. Then some ideas strengthening the goal cost management in comprehensive hospitals is proposed.
出处
《西南国防医药》
CAS
2006年第1期92-94,共3页
Medical Journal of National Defending Forces in Southwest China
关键词
医院
成本管理
目标成本管理
hospital, cost management, goal cost management
