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医院成本的核算,是医院内部所运行的机制,同时也是分配制度的基础。医院应该把会计核算和成本核算合二为一,做到能及时、科学的管理,分析医院的每个经济活动,作出正确的决策。
The accounting of hospital costs is the mechanism operated within the hospital and at the same time the basis of the distribution system. The hospital should put the accounting and costing together, so that timely and scientific management, analysis of each economic activity in the hospital to make the right decisions.