摘要
医院成本的归集是将成本进行汇总的过程。医院成本能否及时、准确地归集,关系到成本核算数据的真实、可靠。笔者利用企业成本归集的理论与方法,结合医院实际,探讨了医院中不同对象成本归集的方法。
Collection of hospital cost is a course of gathering cost. The accurate and prompt collecting of hospital cost is important for gathering real and reliable data for cost accounting. Based on the hospital characteristics, different ways of collection of hospital cost was investigated through business cost collecting theory and method.
出处
《军医进修学院学报》
CAS
北大核心
2006年第6期451-452,共2页
Academic Journal of Pla Postgraduate Medical School
关键词
财务管理
医院
成本及成本分析
financial management, hospital
costs ant cost analysis
