摘要
全成本核算是一种管理手段,是基于公立医院的整体发展与管理的方式。全成本核算不是产品或运营方式,无法产生直接收益,但发挥全成本核算的管理效益能够促进公立医院更好地发展。公立医院的全成本核算是建设节约型医院的重要举措之一,利用本量利分析法进行成本核算能够有效发现医院管理部门、临床科室在日常管理中的问题,有利于公立医院降低成本,提升服务质量,减轻病患的经济负担。
Total cost accounting is a management method,which is based on the overall development and management of public hospitals.Total cost accounting is not a product or mode of operation,it can not produce direct benefits,but it can promote the better development of public hospitals by giving full play to the management benefits of total cost accounting.Total cost accounting in public hospitals is one of the important measures to build a conservation-oriented hospital.Cost accounting using cost-volume-profit analysis method can effectively find problems in the daily management of hospital management departments and clinical departments,which is conducive to reducing costs,improving service quality and reducing the economic burden of patients in public hospitals.
作者
孙建
SUN Jian(Finance Department of Lingyuan Central Hospital,Lingyuan 122500,China)
出处
《经济研究导刊》
2019年第36期96-97,159,共3页
Economic Research Guide
关键词
全成本核算
本量利分析法
公立医院
应用
total cost accounting
cost-volume-profit analysis
public hospitals
application
