摘要
随着我国经济体制改革的进行,医院逐步由社会公益性事业成长为自主经营,自负盈亏,具有独立法人地位的经济实体。在医疗市场相对稳定,产品价格上调空间狭小的环境下,开展内部挖掘,即成本管理,成为迫在眉睫的当务之举。主要分析了医院开展成本核算的必要性,以及医院成本核算的主要功能。
along with our country economic system reform,the hospital gradually by the career of social commonweal sex growth for the autonomous,self-financing,independent legal status economic entities.In the medical market is relatively stable,prices rise space narrow environment,carry out interior to dig,cost management,has become imminent when thing.This paper mainly analyzes the necessity of hospital cost accounting and cost accounting of the hospital main functions.
出处
《电脑编程技巧与维护》
2012年第22期40-41,共2页
Computer Programming Skills & Maintenance
关键词
医院
成本核算
系统设计
hospital
cost accounting
system design
