军队医院成本核算特殊性与适应性

Particularity and Adaptability of Cost Accounting in Military Hospitals

不同成本核算方法具有不同的优缺点及不同的适应性,与地方医院相比,军队医院因为行政编制和服务性质的不同,决定了军队医院成本核算的特殊性。通过对其特殊性分析,研究适合军队医院成本核算的具体方法 ,有助于提升医院的经济管理水平。

Different cost accounting methods that are different with advantages and disadvantages have the corresponding adaptability.Compared with the local hospital,the special features of military hospitals in administrative system and service properties determine the particularity of military hospital in cost accounting.Through the analysis of its particularity,the author study the appropriate cost accounting methods to military hospital,so as to improve the economic management level.