摘要
通过阐述兰州大学第一医院实施的全成本核算的内容,分析了医院开展全成本核算的意义及必要性。全成本核算在医院管理中发挥的成本分析评价和成本控制的职能,通过对各个部门的约束达到医院精细化管理的要求。
This paper explains the content of total cost accounting working in our hospital, analyzes the necessity and significance of carrying out total cost accounting in hospital. Total cost accounting plays the function of the cost evaluation and the cost control in hospital management, achieves the requirement of detailed management in hospital by constraint the cost of every department.
出处
《中国数字医学》
2015年第4期110-112,共3页
China Digital Medicine
关键词
医院管理
全成本核算
成本控制
hospital management
total cost accounting
cost control
