摘要
从管理会计的应用角度入手,结合新形势下公立医院发展现状,具体分析了公立医院在应用管理会计过程中存在的系列问题,并就如何有效应用管理会计提出了改进建议。
Starting from the perspective of the application of management accounting,combined with the development status of public hospitals under the new situation,this paper analyzes a series of problems in the application of management accounting in public hospitals,and puts forward suggestions for effectively apply management accounting.
作者
周明辉
ZHOU Ming-hui(Pingxiang Maternal and Child Health Care Hospital)
出处
《当代会计》
2023年第5期61-63,共3页
Contemporary Accounting
关键词
管理会计
公立医院
运营管理
management accounting
public hospitals
operations management