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近年来我国的医疗体制不断的进行着改革,因此医院自身也必须要不断的改革以此来适应当前市场经济下人们对于医疗的基本要求。因此全成本核算就提高医院的经济效益以及管理制度来说是十分必要的。全成本核算能够极大的降低医院日常运行的成本,促进医院更好的开展管理工作,促使医疗服务更加的规范化和标准化,同时也在一定程度上降低了患者的经济负担,因此十分的具有现实意义。本文将就全成本核算在公立医院管理中的构建与应用进行研究。
In recent years, the medical system in our country has undergone continuous reform. Therefore, the hospital itself must constantly reform in order to adapt to the basic medical requirements of people under the current market economy. Therefore, full cost accounting to improve the hospital’s economic efficiency and management system is very necessary. Full cost accounting can greatly reduce the cost of daily operation of the hospital, promote better management of the hospital to promote more standardization and standardization of medical services, but also to a certain extent, reduce the financial burden on patients, so a very realistic significance. This article will study the construction and application of full cost accounting in public hospital management.