摘要
随着社会主义市场经济的不断发展,为了适应医疗体制改革的需要和日益激烈的医疗市场竞争,当前医院必须加强内部管理。全成本核算是医院进行科学管理加强内部控制的重要手段。该文就当前医院全成本核算中存在的问题进行了分析,并提出了解决问题的对策。
With the continuous development of socialist market economy,in order to adapt to the medical system reform and market competition,the modern medical hospital must strengthen internal management.Overall cost accounting is an important scientific management means of strengthening internal control in modern hospital.This paper discusses the problems of modern hospital cost accounting,and put forward solutions to the problems.
出处
《安徽卫生职业技术学院学报》
2011年第3期1-2,共2页
Journal of Anhui Health Vocational & Technical College
关键词
医院全成本核算
成本对象
直接费用
间接费用
hospital overall cost accounting
cost objects
direct costs
indirect costs