摘要
对军队中小医院开展完全成本核算的实践进行了总结,阐述了开展院级核算的主要做法,归纳了实施科级核算的程序和操作过程。并对如何理顺核算体制,保证核算“网络”惯性运行进行了探讨。
The author summarized the practices of entire cost accounting in small and moderate hospital, elaborated the main modus operandi, and concluded the procedure and operational course of accounting in the department. Also the methods of perfecting accounting system to sure the inertia circulation of this work was discussed.
出处
《解放军医院管理杂志》
2007年第4期289-290,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
成本核算
医院管理
cost accounting
hospital management
