摘要
文章根据医院实施科室成本核算方法 ,从核算指导思想、组织结构、核算方法 ,取得的显著效益等方面进行总结、介绍 。
According to the method of cost accounting for hospital department in our hospital, this paper summaries and introduces guideline, organization construction, accounting method and good benefit. The author also gives some advice aimed at exiting problems.
出处
《中国卫生事业管理》
2002年第12期717-718,723,共3页
Chinese Health Service Management
