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医院经济体制的改革迫使医院内部经济运行中投入产出的管理产生重大变革,成本核算成为加强医院内部经济管理和建立完善的分配制度必不可少的重要环节,也是市场准入和赢得或占领市场的基本保证。本文就是否在医院内部确立成本管理战略思想和在财务会计组织体系的详细分工中设立专职成本会计和制度,引入多种成本管理的方法进行探讨。
The reform of the hospital’s economic system has forced a major change in the management of input and output in the internal economic operations of the hospital. Cost accounting has become an indispensable link in strengthening hospital internal economic management and establishing a sound distribution system. It is also market access and winning or occupying the market. The basic guarantee. This article discusses whether to establish a cost management strategy within the hospital and establish a full-time cost accounting and system in the detailed division of work of the financial accounting organization system, and introduces a variety of cost management methods.