摘要
目的:浅析医疗机构在固定资产管理过程中出现的问题及固定资产时间性价值管理。借助货币时间性价值增强医疗机构固定资产管理理念。方法:通过分析医疗机构中固定资产易出现的问题完善其固定资产管理;凭借货币性时间价值理念管理好固定资产,同时为固定资产的效益分析奠定基础。结果:在医疗机构固定资产管理中,完善管理,利用货币性时间价值来考核固定资产成本效益。结论:通过货币性时间价值衡量固定资产的管理,使医疗机构的固定资产管理达到一个新高度。
Objective：To analyze the process of fixed assets management problems and the value of timeliness of fixed assets management. With the monetary value of timeliness, fixed assets management ideas to enhance the medical industry. Methods：through the analysis of fixed assets in medical industry is easy to appear the problem to improve the health care industry management of fixed assets, with the currency time value concept to manage the fixed assets, as well as lay the foundation of benefit analysis of fixed assets. Results： in the health care industry fixed assets management, perfect the management, use cost benefit assessment of monetary time value to fixed assets. Conclusion：through the monetary time value to measure the management of fixed assets, fixed assets management of the medical industry reached a new height.
出处
《中国医学装备》
2013年第12期74-75,共2页
China Medical Equipment
关键词
固定资产
时间性价值
预算管理
Fixed assets
Timeliness value
Budget management
