摘要
医院食堂与广大员工的切身利益密切相关,通过构建完善的食堂成本核算体系,能够促进医院内部和谐、食堂经营有序,促进医院可持续发展。对此,本文分析了公立医院食堂成本核算的必要性,并提出构建公立医院食堂成本核算体系的建议,以期促进医院食堂财务管理水平的提升。
The hospital canteen is closely related to the vital interests of the employees. Through the establishment of a perfect canteen cost accounting system, it can promote the internal harmony of the hospital, the orderly operation of the canteen, and promote the sustainable development of the hospital. In this regard, this paper first introduces the cost accounting of canteens in public hospitals, then analyzes the necessity of cost accounting in public hospital canteens, and conducts in-depth research on several suggestions for building a canteen cost accounting system in public hospitals in order to promote financial management in hospital canteens. Level of improvement.
出处
《产业创新研究》
2018年第4期62-64,共3页
Industrial Innovation
关键词
公立医院
食堂
成本
public hospital
canteen
cost