摘要
通过对科室预算的编制形式、编制流程的探讨,明确科室预算的编制标准和操作细则。提出编制医院科室预算的具体方案,辅助医院年度经营计划的顺利实施,提高科室的工作绩效。
By discussing hospital department budgeting form and process,the details of standard and operation in department budgeting are defined.With the implementing of yearly operation plan,the department budgeting plan is presented to improve department＇s performance.
出处
《中国医院》
2013年第1期53-54,共2页
Chinese Hospitals
关键词
财务预算
成本控制
绩效管理
financial budget
cost control
performance management
