摘要
随着医生多点执业的推进,医院成本核算改革势在必行。通过重新设定成本中心、完善责任考核机制来实现成本核算改革,有利于医院经营管理,为将来的医生多点执业做好了必要的准备。
With the advance of doctor multi-sited license, the reform of hospital cost accounting is imperative.It is conducive to the hospital management, achieving cost accounting reform and doing the necessary preparation for the future doctor multi-sited license by resetting the cost center and improving the responsibility assessment mechanism.
关键词
多点执业
床位打通
成本中心
成本核算
成本核算改革
multi-sited license
open bed
cost center
cost accounting
cost accounting reform
