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通过对某公立医院科主任基金财务管理流程现状分析,运用作业成本法的思想及本着提高行政服务效率的目的,从细节分析,对科主任基金管理流程再造,希望对建立高效医院有所启发。
Through the analysis of the present situation of the fund financial management process of a director of a public hospital department, the idea of ABC and the purpose of improving the efficiency of administrative services, we hope to establish a highly efficient hospital from the detail analysis and reengineering of fund director management process .