摘要
成本核算是医院经济管理的一项重要措施。文章从收入与成本的相关性、资产管理的规范性、内部服务成本的准确性以及核算手段的先进性等方面,分析了军队医院科级成本核算存在的有关问题及其成因,并结合工作实际提出了相应的对策措施。
Cost accounting is an important measure in hospital economic management.This article approaches the problems and their causes in cost accounting in army hospitals in terms of the correlation between income and cost,the normality of asset management,the accuracy of internal service cost,the advancedness of cost accounting techniques and so on.It also proposes a some corresponding countermeasures based on our work experience.
出处
《医学研究生学报》
CAS
2008年第10期1076-1078,共3页
Journal of Medical Postgraduates
