摘要
本文主要是通过对医院财务管理中采用全成本合算系统的价值意义、全成本核算在实施过程中所遵循的原理以及医院在实施全成本核算中所面临的主要的问题和存在的主要矛盾来展开描述,通过对这些问题的探讨使得大家对医院财务管理中采用全成本核算系统有一个更加深入的认识。
This paper mainly describes the value for using full-cost accounting system in hospital financial management, the following principle of full-cost accounting in the implementation process and the main problems and contradictions of full-cost accounting in the implementation of hospital. The paper makes everyone has a deep understanding for using full-cost accounting system in hospital financial management by investigating these problems.
出处
《价值工程》
2013年第36期173-174,共2页
Value Engineering
关键词
医院
全成本核算
财务管理
hospital
full-cost accounting
financial management