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在市场经济下,企业的成本核算成为企业经济管理的重要手段,通过有效的成本控制来提高企业管理和决策的水平,在企业的经营管理中将显得越来越重要。同时当前医院所处的内外环境也发生了根本性的变化,原有成本核算法已不能满足医院管理决策的需要。我们认为,如果在医院成本管理中引入作业成本模式,就可以较好地解决上述问题。本文在研究医院现有成本核算制度的基础上,探讨在医院成本管理中运用作业成本理论建立一种新型的核算管理办法,从而为医院的经营管理提供全面、及时、科学、准确的信息,并为医院找到降低成本的有效途径。
In the market economy, the cost accounting of enterprises has become an important means of economic management of enterprises. Through effective cost control to improve the level of enterprise management and decision-making, it will become more and more important in the operation and management of enterprises. At the same time, the current internal and external environment of the hospital has also undergone fundamental changes, the original cost accounting method can no longer meet the needs of hospital management decision-making. In our opinion, the above problems can be solved well if the cost-of-operation model is introduced in hospital cost management. Based on the study of the existing cost accounting system in the hospital, this paper discusses the use of the operating cost theory in the hospital cost management to establish a new accounting management approach to provide comprehensive, timely, scientific and accurate information for the hospital management and Find an effective way to reduce costs for the hospital.