| 新财务会计制度下如何加强与完善医院成本核算 |
| |
| 引用本文： | 李江柠. 新财务会计制度下如何加强与完善医院成本核算[J]. 企业科技与发展, 2012, 0(11): 149-150,156 |
| |
| 作者姓名： | 李江柠 |
| |
| 作者单位： | 广西南宁市第二人民医院,广西南宁,530031 |
| |
| 摘 要： | 成本核算是医院经济管理的基础工作,加强成本核算是做好医院经营管理的重要手段。在医院财务会计制度发生重大变化的背景下,医院通过不断加强成本核算,强化成本管理,努力减少消耗、降低成本、提高效益,走出了一条医院内涵效益型发展之路。
|
| 关 键 词： | 医院 成本核算 管理 |
How to Improve Hospital Cost Accounting under the New Financial Accounting System |
| |
| LI Jiang-ning. How to Improve Hospital Cost Accounting under the New Financial Accounting System[J]. , 2012, 0(11): 149-150,156 |
| |
| Authors: | LI Jiang-ning |
| |
| Affiliation: | LI Jiang-ning (Guangxi Nanning No.2 People’s Hospital,Nanning Guangxi 530031) |
| |
| Abstract: | to strengthen cost accounting,the basis of hospital economic management,is an important means for good hospital administration.In the context of major changes in financial and accounting system,hospitals have to strengthen their cost accounting,reduce the expense,cut costs and improve profits to take an efficient road. |
| |
| Keywords: | hospital cost accounting management |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
