摘要
目的:通过医院全成本核算,全面真实反映医院经济的运行状况,达到加强医院经济管理、提高整体医疗效率的目的。方法:全成本核算以"军卫一号"和军队医院财务管理系统为基础,有效利用现有资源,采集双方数据,进一步深入核算分析。结果:全成本核算的应用促使可控成本降低,经济效益稳步上升,取得了良好的经济效益和社会效益。结论:成本核算系统是医院领导实现科学管理的有效工具。
Objective To improve hospital financial management and enhance overall medical efficiency by total cost accounting. Metgids Total cost accounting was performed with No.1 Military Medical Project and military hospital financial management system. Results Total cost accounting resulted in low controllable cost and high economic and social benefit. Conchusion Cost accounting system is an effective tool for hospital management.[Chinese Medical Equipment Journal, 2010,31 （4） ：47-49]
出处
《医疗卫生装备》
CAS
2010年第4期47-49,共3页
Chinese Medical Equipment Journal
关键词
全成本核算:本一量一利分析
财务管理
total cost accounting
cost-volume-profit analysis
financial management
