摘要
加强成本核算的基础工作,也就是医院开展成本管理的事先准备工作。制定成本管理制度,动员全员职工参与,确定成本管理目标,做好定额和结算价格制定以及各种消耗的计量工作是成本核算基础工作的基本内容。只有准备工作充分,才能保证医院成本核算有序进行,保证成本核算的准确性和科学性。
Strengthening the basis of cost accounting is the preparatory work done for developing the hospital cost management. The basic contents of such work include establishing cost management system, mobilizing all staff to join in, defining the objective of cost management, setting the quota and settlement price, and measuring the various consumptions. Only fully prepared to work could ensure the order progress of hospital cost accounting and guarantee the accuracy and scientificity.
关键词
医院
成本核算
基础工作
Hospital
Cost Accounting
Basic Work
