综合性医院成本核算管理的思考

Discussion on Cost Accounting in Comprehensive Hospital

顺应市场经济下医院发展的要求,成本核算是医院首抓的重点工作之一。本文对综合医院成本核算的内容、实施步骤、存在问题及改进方法等进行分析,提出看法以供参考。

With the hospital development under the market economy, cost accounting is one of the most important work for the hospital managers. The article analyzes the basic content of cost accounting, implementation steps, existing problems and improvement methods. Finally, a few suggestions were provided.