| 医院全成本核算的探索与实践 |
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| 引用本文： | 卢翠华. 医院全成本核算的探索与实践[J]. 中国医院, 2014, 0(7): 67-69 |
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| 作者姓名： | 卢翠华 |
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| 作者单位： | 鞍山市中心医院,辽宁省鞍山市铁东区南中华路77号,114001 |
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| 摘 要： | 目的：通过探索全成本核算，找到加强内部管理、降低成本的方向，提高医院竞争力。方法：实施全成本核算。结果：强化了领导的决策导向，促进了专项制度的建立，提高了经济效益。结论：实施全成本核算是提高医院竞争力的有效措施。
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| 关 键 词： | 医院 全成本核算 本量利分析 竞争力 |
Research and practice on total cost accounting in hospital |
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| LU Cuihua. Research and practice on total cost accounting in hospital[J]. Chinese Hospitals, 2014, 0(7): 67-69 |
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| Authors: | LU Cuihua |
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| Affiliation: | LU Cuihua (Central Hospital of Anshan, No.77, Nanzhonghua Road, Tiedong District, Anshan, 114001, Liaoning Province, PRC) |
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| Abstract: | Objectives：To improve hospital competency by strengthening interior management and lowering cost. Methods：To carry out overall cost accounting. Results：The leader’s decision-making is directed, special rules and regulations are established and the economic efficiency is increased. Conclusions：Total cost accounting is an effective measure to improve hospital competency. |
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| Keywords: | hospital total cost accounting cost-volume-profit analysis competency |
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