国有医院成本核算管理与控制初探

Preliminary Discussion on Cost Accounting Management and Control of State-owned Hospitals

建立完整的成本核算体系才能保证成本核算的顺利进行,因此加强国有医院成本核算的管理和控制势在必行。简述医院成本核算管理与控制,分析医院成本核算控制与管理必须处理的几种关系。

To ensure smooth operation .of cost accounting, the hospitals should build complete cost accounting system, so it is necessary to strengthen state-owned hospitals＇ management and control of cost accounting. The paper primarily discusses the management and control of hospitals＇ cost accounting and analyzes several relations needs to be treated between hospital cost accounting control and management.