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
