| 医院全成本核算管理做法与成效 |
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| 引用本文： | 刘海春,高云.医院全成本核算管理做法与成效[J].解放军医院管理杂志,2013,20(3):228-229. |
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| 作者姓名： | 刘海春 高云 |
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| 作者单位： | 刘海春 (解放军第222医院,吉林,132011)； 高云 (解放军第222医院,吉林,132011)； |
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| 摘 要： | 医院通过归全成本核算范围、定准成本分摊方法、细化成本核算单元,打牢全成本核算管理基础。采取整合核算机构和加强信息管理建设,确保核算系统平稳顺畅,为全成本核算搭建高效平台。医院全成本核算调整管理方式,优化管理机制,改进管理措施,促进了医院的全面建设。
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| 关 键 词： | 医院 全成本核算 做法 |
Methods and Effects of Total Cost Accounting Management in Hospital |
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| LIU Hai-chun,GAO Yun.Methods and Effects of Total Cost Accounting Management in Hospital[J].Hospital Administration Journal of Chinese People's Liberation Army,2013,20(3):228-229. |
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| Authors: | LIU Hai-chun GAO Yun |
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| Institution: | (N0.222 Hospital of PLA, Jilin 132011) |
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| Abstract: | Our hospital consolidates the foundation of total cost accounting by grouping the accounting range, establishing standard of cost sharing, refining the accounting units. A high effective accounting platform are also established by integrating accounting institute and reinforcing information management building, and assured the steady implementation. The system adjusts the management mode, optimizes mechanism, improves the measures, optimizes the mechanism, so as to promote the hospital overall construction. |
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| Keywords: | hospital total cost accounting methods |
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