摘要
随着医院规模越来越大,医院间的竞争越来越激烈,医疗行业逐渐引见全成本核算,运用全成本核算能降低医院的运营成本,提高医院的经济效益。为了规范该院成本管理工作,通过加强成本核算与控制,降低医院的各项运营成本,提高医院医疗服务质量和效益,结合昆山中医医院财务管理实际情况,该院引进了全成本核算。
Along with the hospital scale is getting bigger and bigger, the growing competition among hospitals, medical industry gradually refer a total cost accounting, to reduce the operation cost of the hospital, improve the competitiveness of the hospital in the medical market.In order to regulate the cost management, strengthen cost accounting and control, and improve the performance of the hospital, combined with traditional Chinese medicine hospital financial management in the actual situation, we introduce the total cost accounting.
出处
《中国卫生产业》
2015年第2期36-37,共2页
China Health Industry
关键词
医院管理
全成本核算
成本分摊
Hospital managements
Total cost accounting
Cost allication