摘要
全成本核算的实施对军队医院的管理具有重要的意义。本文从军队医院开展全成本核算工作的基本要求和实施关键入手,介绍了在网络环境下设计全成本核算的方法与模式,并结合当前取得的效果对全成本核算工作的发展远景进行展望。
The implementation of total cost accounting is of great significances to the management of military hospitals.This study was begun with the requirements and the importance of total cost accounting in military hospitals.And then the way was introduced to design the hospital total cost-accounting system that all the cost-data can be inputted and transmitted by network.At last the effect and outlook of total cost-accounting were analyzed in the future in Military Hospitals.
出处
《解放军医院管理杂志》
2009年第12期1148-1149,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
军队医院
全成本核算
设计与实现
military hospital
total cost accounting
design and realization