摘要
目的与方法:成本核算是医院管理的一项极其重要的内容和手段,通过实行医院全成本核算管理工作,建立健全了相应的经济管理规章制度,明确了各个工作岗位的责任,确保了对医院成本的全面控制。本文重点介绍了我院开展全成本核算的具体做法,成本控制取得的效果和医院成本核算中应注意的问题。结果与结论:通过全员、全程、全方位的管理科室的成本核算工作,有法可依,有章可循,使医院向着高质量、低消耗、高效益的方向发展。
Objective and Method ： Cost accounting is one of the most important contents and means of hospital administration. Through administration of all cost accounting to be carried out in our hospital, the relative regulation of economic administration was founded and refined, and the responsibility of everyone＇ s duty was clear, so as to ensure to overall control the hospital cost. Here, we emphasized on the detail of cost accounting, the results of cost control and the problems needed to be attention. Result and Conclusion： Through the cost accounting of all members, whole range and omnibearing administration, there were regulations to depend on and rules to follow, to make the hospital move towards high quality, low consumption and good profit.
出处
《河北医学》
CAS
2007年第8期955-958,共4页
Hebei Medicine
关键词
医院
医院管理
全成本核算
成本控制
Hospital
Hospital administration
All cost accounting
Cost regulation
