实行完全成本核算 实现医院全方位管理

Realizing Hospital's Omnibearing Management through Practicing Full Costing

简述了医院成本核算的发展历程和存在的弊端,介绍了实行完全成本核算、实现医院全方位管理的办法及其作用。

This paper briefly describes the developing course and existing demerits of hospital's costing, and introduces the method of realizing hospital's omnibearing management through practicing full costing and the effect of this method.