摘要
医院财务制度明确规定,医院实行成本核算包括医疗成本核算和药品成本核算。要落实成本核算,我们首先要明确医院成本核算的界定,其次了解当今医院成本核算的状况,然后进一步落实医院成本核算的构想以及实施过程中的步骤。而非营利性医院实行成本核算势在必行,在实施过程中我们要认识问题,面对问题,完善地解决问题。医院应提高成本管理水平,加强医院内部管理、减员增效、降低成本、健全财务审计制度,提高医疗服务水平,接受市场的挑战。
Costing is a very important part for non -profit hospital. During the execution prccess,we have to find the problem and solve it. Firstly, hospital cost should be ddinited, we should learn about the skuation of the hospital costing nowaday. And then execute and deliver the steps of the plan strictly.
出处
《现代医院》
2008年第3期131-135,共5页
Modern Hospitals
关键词
成本核算
成本核算原则
准成本核算
全成本核算
Cost accounting, Principal of cost accounting, Prospective cost accounting, Total cost accounting
