立足精细化管理 全面构建全成本核算体系

精细化管理是一种新型管理理念,它注重＂精＂、＂细＂,提倡＂细节决定成败＂。把精细化管理应用到全成本核算工作中,是一次新的尝试。首先探讨了全成本核算实行精细化管理的具体做法,分析了实行全成本核算需要把握的4个关系和4个问题,然后阐述了实行全成本核算的初步成效,最后得出全成本核算精细化管理的4点启示,包括加强组织领导、整合核算机构、统一信息平台、强化绩效考评。

Constructing Total Cost Accounting System Based on Refined Management

Refined management is a new theory,which emphasizes on refineness and detail.That refined management is operated in total cost accounting in hospital is a new try.First and foremost,the modus operation of refined management is discussed in total cost keeping,and four relations and four questions are analyzed in the effectuation of total cost accounting.And then,the elementary effect in carrying out total cost keeping is explicated.Finally,four countermeasures are proposed as strengthening leadership,central...