摘要
成本核算是加强医院财务管理工作的中心环节,在日趋激烈的医院竞争环境下,传统的成本核算模式悄然发生着改变,逐步被一种新型成本核算模式——"全成本核算"代替。随着全成本核算在各大医院的全面展开,医院原有的HIS信息系统已不足以支撑起医院的整体运作。ERP系统以其卓越的数据管理与财务分析功能,有望被各大医院采纳接受,成为继HIS系统之后医院信息的采集处理者与分析者。
The cost accounting plays central role in enhancing financial management in the hospital. With the increasing hospital competition, conventional model of cost accounting is changing, and gradually replaced with a novel model of cost accounting-total cost accounting. With the wide spread of total cost accounting in all hospitals, it is found that the general operation of hospitals is limited by the original HIS information system. EPR system feathered with the advanced data administration and potent function of financial analysis holding promise in adoption and acceptance by hospitals, serving as information collector and analyzer following HIS system.
出处
《中国卫生经济》
北大核心
2013年第9期93-94,共2页
Chinese Health Economics
