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浅谈综合性医院目标成本管理
引用本文:陈燕凌,李书章,徐迪雄,赵存现,李立宇.浅谈综合性医院目标成本管理[J].西南国防医药,2006,16(1):92-94.
作者姓名:陈燕凌  李书章  徐迪雄  赵存现  李立宇
作者单位:1. 第三军医大学西南医院医教部,重庆,400038
2. 解放军总医院,北京,100853
摘    要:医院目标成本管理是医院经营管理的重点,本文讨论了目标成本管理的相关概念和内涵,阐述了医院目标成本管理的特点和作用,在此基础上,提出了加强医院目标成本管理的思路。

关 键 词:医院  成本管理  目标成本管理
文章编号:1004-0188(2006)01-0092-03
收稿时间:2005-07-04
修稿时间:2005年7月4日

Discussion on goal cost management in comprehensive hospitals
CHEN Yan-ling,LI Shu-zhang,XU Di-xiong,ZHAO Cun-xian,LI Li-yu.Discussion on goal cost management in comprehensive hospitals[J].Medical Journal of National Defending forces in Southwest China,2006,16(1):92-94.
Authors:CHEN Yan-ling  LI Shu-zhang  XU Di-xiong  ZHAO Cun-xian  LI Li-yu
Institution:1.Department of Hospital Affairs, Southwest Hospital, Third Military Medical University, Chongqing, 400038; 2; General Hospital of PLA, Beijing, 100853
Abstract:The goal cost management in comprehensive hospitals is very important in hospital management.The concepts and its connotations of the goal cost management is introduced and the characteristics and contribution is discussed in this paper.Then some ideas strengthening the goal cost management in comprehensive hospitals is proposed.
Keywords:hospital  cost management  goal cost management
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