医院全成本系统建设的探究

Research on Hospital Total Cost System Construction

全成本系统是医院财务管理和成本控制工作开展的重要载体,其目的是实现医院的经营管理和长效发展,因而做好医院全成本系统建设工作十分重要。基于此,阐述了全成本系统的内涵和意义,分析了全成本系统的优点,并从系统设计和系统运用两个方面探讨了医院全成本系统的建设路径。

The total cost system is an important carrier for the financial management and cost control of the hospital,whose goal is to realize the operation and management and long-term development of the hospital,so it is very important to do a good job in the construction of the total cost system of the hospital.Based on this,this paper expounds the connotation and significance of the total cost system,analyzes the advantages of the full-cost system,and discusses the construction path of the hospital total cost system from the two aspects of system design and system application.