基于业务与财务融合的医院管理会计应用

Study on Hospital Management Accounting Based on Business and Finance Integration

业务、财务深度融合,是进一步提高医院效率,实现有效管控的重要路径,也是真正意义上发挥管理会计在战略决策和运营管理中强力支撑作用的必由之路。

Integration of business and finance is an important measure to further improve the efficiency of the hospital and realize the effective control. In addition, it is also a necessary way to exert the strong supporting function of management accounting in strategic decision and operation management.