| 医院科室成本核算初探 |
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| 引用本文： | 王萍桂,张晓莉.医院科室成本核算初探[J].中国卫生事业管理,2002,18(12):717-718,723. |
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| 作者姓名： | 王萍桂 张晓莉 |
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| 作者单位： | 1. 盐城市中医院,江苏,盐城,224001
2. 吉林省卫生信息研究所,吉林,长春,130061 |
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| 摘 要： | 文章根据医院实施科室成本核算方法 ,从核算指导思想、组织结构、核算方法 ,取得的显著效益等方面进行总结、介绍 ,并针对实施过程中存在的问题提出自己的看法
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| 关 键 词： | 成本核算 核算方法 |
| 文章编号： | 1004-4663(2002)12-0717-02 |
Discussion on Cost Accounting for Hospital Department |
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| Wang Pinggui Yancheng Traditional Chinese Medicine Hospital,Yancheng,Jiangsu Province,P.R. China..Discussion on Cost Accounting for Hospital Department[J].Chinese Health Service Management,2002,18(12):717-718,723. |
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| Authors: | Wang Pinggui Yancheng Traditional Chinese Medicine Hospital Yancheng Jiangsu Province PR China |
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| Abstract: | According to the method of cost accounting for hospital department in our hospital, this paper summaries and introduces guideline, organization construction, accounting method and good benefit. The author also gives some advice aimed at exiting problems. |
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| Keywords: | Cost accounting Method of cost accounting |
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