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军队医院全成本核算浅析

Military Hospital Total Cost Accounting
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摘要 近几年,国内经济呈飞速发展态势,在给各领域带来发展机遇的同时,全成本核算管理问题时有发生,军队医院也不例外。军队医院不仅承担着服务战场、服务基层以及保障打赢等职责,而且还是适应市场、服务社会的重要机构,所以军队医院全成本核算管理问题直接影响到其服务水平。文章以军队医院全成本核算管理问题为本次研究的重点内容,结合笔者实践经验,首先介绍军队医院全成本核算管理问题,再深入剖析军队医院全成本核算管理优化方案,期待通过改善军队医院全成本核算管理整体水平,对日后军队医院各项经营活动的开展提供参考建议。 The army hospital total cost accounting management studies A rapid development momentum in recent years,the domestic economy,to bring about development opportunities in various fields,ful cost accounting management problems occur,military hospital is no exception. Military hospitals not only bear the service field,service and guarantee winning duties at the grassroots level and adapt to the market,service the important institutions of the society,so the army hospital total cost accounting management problem directly affects its service level.Based on military hospital total cost accounting management problems as the main content of this study,combined with practical experience,the writer introduces the army hospital total cost accounting management problems, and further analyzes the army hospital total cost accounting management optimization,expect by improving the overal level of the military hospital total cost accounting management,the various business activities of the military hospitals in the future to carry out the recommendations.
作者 董岩 史清华
出处 《中国卫生标准管理》 2015年第23期12-13,共2页 China Health Standard Management
关键词 军队医院 全成本 核算管理 问题 优化方案 The army hospital Al the costs Accounting management Problem Optimization scheme
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