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公立医院成本核算应用存在的问题和对策 被引量:5

Problems and countermeasures of cost accounting of public hospitals
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摘要 运用文献查阅、专家访谈、案例研究等方法,对上海市公立医院成本核算方案的实践情况进行案例分析,提出了成本归集、成本分摊等方面的问题,并研究解决策略。 Literature reviews,expert interviews and case studies were conducted for investigation of the current cost accounting system in a hospital in Shanghai. It was found that there were essential problems in aspects such as cost accumulation and cost allocation. Some countermeasures were put forward accordingly.
出处 《中国卫生资源》 2014年第3期194-196,共3页 Chinese Health Resources
关键词 公立医院 成本核算 应用研究 public hospitals cost accounting application research
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