摘要
目的对医院成本核算和成本管理进行探讨。方法分析医院成本核算方法与现状及医院成本管理的分类,提出强化管理措施。结果加强医院的成本核算和管理,是提高医院成本利用效率,减少资金浪费的重要手段。结论医院成本核算与成本管理能够促进医院经济效益。
Objectiveto discuss the hospital cost accounting and cost management.Methods to analyze the hospital cost accounting method and the present situation and the classification of hospital cost management, strengthen management measures are put forward.Results strengthen the hospital cost accounting and management, is to improve the utilization efficiency of hospital costs, reducing waste of money.Conclusion hospital cost accounting and cost management can promote the hospital economic benefit.
出处
《中国卫生标准管理》
2014年第19期92-94,共3页
China Health Standard Management
关键词
医院
成本核算
成本管理
the hospital
Cost accounting
Cost management
