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通过对医疗服务项目全成本核算的方法、范围、数据来源、实施过程以及结果分析与现实意义进行探讨,以期为推进医院精细化管理、构建以项目成本结构为基础的价格动态调整机制提供参考。
Through the method, scope, data source, implementation process, result analysis and practical significance of the full cost accounting of medical service project, this paper will provide a reference for promoting the fine management of the hospital and constructing the price dynamic adjustment mechanism based on the project cost structure.