摘要
目的:通过探索全成本核算,找到加强内部管理、降低成本的方向,提高医院竞争力。方法:实施全成本核算。结果:强化了领导的决策导向,促进了专项制度的建立,提高了经济效益。结论:实施全成本核算是提高医院竞争力的有效措施。
Objectives：To improve hospital competency by strengthening interior management and lowering cost. Methods：To carry out overall cost accounting. Results：The leader’s decision-making is directed, special rules and regulations are established and the economic efficiency is increased. Conclusions：Total cost accounting is an effective measure to improve hospital competency.
出处
《中国医院》
2014年第7期67-69,共3页
Chinese Hospitals
关键词
医院
全成本核算
本量利分析
竞争力
hospital
total cost accounting
cost-volume-profit analysis
competency
