摘要
医院成本分析是利用医院成本核算系统及其他有关资料,分析医院成本水平与结构的变动情况,研究影响成本升降的各种因素及其变化动因,寻找降低成本的途径的分析方法。本文主要从建立健全成本分析制度、强化医院成本核算工作以及科学构建医院成本项目的控制机制这几个方面对成本分析在医院财务管理中的应用进行讨论,旨在给相关管理提供部分参考依据。
The hospital cost analysis is the use of hospital cost accounting system and other relevant information,analysis of the hospital costs and changes in the structure of the situation,to study the impact of various factors and changes in the cost of change,to find ways to reduce the cost of the analysis method. This article mainly from the establishment of sound cost analysis system,strengthen the hospital cost accounting work and scientific construction of hospital cost control mechanism of hospital cost analysis of the application of the hospital financial management to discuss the application of the hospital financial management to provide a reference for the relevant management.
出处
《中国卫生标准管理》
2016年第3期13-14,共2页
China Health Standard Management
关键词
成本分析
医院财务管理
应用
Cost analysis
Hospital financial management
Application
