| 对建立医院分科成本核算制度的探讨 |
| |
| 引用本文： | 陈强. 对建立医院分科成本核算制度的探讨[J]. 中国卫生资源, 2000, 3(1): 28-29 |
| |
| 作者姓名： | 陈强 |
| |
| 作者单位： | 上海市长宁区中心医院200051 |
| |
| 摘 要： | 该系统地论述了医院分科成本核算的管理体制、成本核算的步骤、成本费用的控制和成本费用控制等,对医院建立科学的成本核算系统有较大的借鉴作用。
|
| 关 键 词： | 成本核算制度 医院 分科 成本核算系统 管理体制 费用控制 成本费用 借鉴作用 |
Exploration to the establishment of departmental cost accounting system in hospital |
| |
| Chen Qiang. Exploration to the establishment of departmental cost accounting system in hospital[J]. Chinese Health Resources, 2000, 3(1): 28-29 |
| |
| Authors: | Chen Qiang |
| |
| Abstract: | The paper dissertated the management system of the departmental cost accounting system, the process of cost accounting, and the control of cost and charge. It is useful in establishing scientific cost accounting system in hospital. |
| |
| Keywords: | Cost accounting Management system Charge |
| 本文献已被 CNKI 维普 等数据库收录！ |
