卫生院科室成本核算方法研究

长期以来,我国乡镇一级卫生院的经济效益不是很高,这与卫生院科室成本核算有很大的关系.尤其是随着市场经济的不断深入和发展,传统的科室成本核算方法已经难以适应现代卫生院发展的需要.因此,要想提高卫生院的经济管理水平,我们必须对卫生院各科室的收支状况、预算执行情况等进行系统、全面的反映,这使得卫生院各科室的成本如何核算,采取何种方法进行核算就显得特别重要,本文将对此进行重点论述.

Hospital department cost accounting method research

since long ago,our country township hospital economic efficiency is not high,and the hospital department cost accounting has the verybigrelations.Especiallywith the deepeningof the market economy and development,the traditional department cost accounting methods have been difficult to adapt to the modern hospital development needs.Therefore,to improve the health of the economy level of management,we must to hospitals in various sections of the balance of payments,budget implementation,system,comprehensive r...