摘要
文章对国家新旧《医院财务制度》中成本管理内容的变化进行比较,分析军队医院成本管理中存在的问题,根据新制度的要求,对军队医院成本管理提出完善管理制度、优化管理机构设置、推进全成本核算和实施全程管理的建议。
In this article the author compared the contents of cost management between the old and new hospital financial system, analyzed the problems in cost management in the military hospital. In accordance to the new system, countermeasures were brought out as improving management system, optimizing the management organization, advancing total cost accounting, and carrying out whole process management.
出处
《解放军医院管理杂志》
2013年第6期541-543,共3页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
军队医院
成本核算
成本管理
military hospital
cost accounting
cost management
