| 论市场经济条件下公立医院成本核算问题 |
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| 引用本文： | 易奕. 论市场经济条件下公立医院成本核算问题[J]. 中小企业科技, 2010, 0(10): 59-61 |
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| 作者姓名： | 易奕 |
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| 作者单位： | 十堰市妇幼保健院,湖北十堰442000 |
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| 摘 要： | 市场经济条件下,成本核算已成为医院科学管理的一项重要内容。加强医院成本核算不仅是医院适应客观经济规律的需要,亦是医院工作质量的综合表现。文章从当前医院成本核算现状入手,阐述了医院开展成本核算的意义,揭示了医院在成本核算实际操作中普遍存在的问题,并提出完善医院成本核算的有效措施和建议。
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| 关 键 词： | 公立医院 成本核算 意义 基本措施 |
On the Costing of Public Hospital in Market Economy |
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| YI Yi. On the Costing of Public Hospital in Market Economy[J]. , 2010, 0(10): 59-61 |
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| Authors: | YI Yi |
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| Affiliation: | YI Yi (Shiyan Maternal and Child Care Service Centre,Shiyan Hubei 442000) |
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| Abstract: | In market economy,costing has become a significant content in the scientific management of hospital.To reinforce hospital costing is not only the need for hospital to adapt to objective economic law,but also a comprehensive manifestation of the quality of hospital work.Beginning from the current hospital costing situation,the article illustrates the meaning of carry out costing for hospital,shows the general problems in the actual operations of costing and puts forward the effective measures and suggestion to perfect hospital costing. |
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| Keywords: | public hospital costing meaning basic measures |
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