摘要
在市场经济竞争环境下,各级医院都面临着竞争的压力以及诸多的挑战。因此,医院管理层加强成本核算管理是重要的一项管理内容。在科学的成本核算管理之下,医院可以有效地解决卫生资源浪费的问题,不仅可以提高医疗质量,而且能降低运营成本,提高医院的竞争力。该文将对医院成本核算管理中存在的问题进行分析,并提出对策。
In the competitive environment of market economy, various levels of hospitals face the competitive pressure and many challenges, therefore, enhancing cost accounting management is an important management content for the hospital management level, in the scientific cost accounting management, the hospital can effectively solve the issues of health resource waste, which can not only improve the medical quality but also reduce the operating cost and improve the hospital competiveness, the paper analyzes the issues in the hospital cost accounting management and puts forwards strategies.
出处
《中国卫生产业》
2016年第35期126-127,共2页
China Health Industry
关键词
医院财务
成本核算
有效管理
Hospital finance
Cost accounting
Effective management