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目的:探讨成本管理的内容和有效途径,分析军队疗养院目前成本管理存在的问题。方法:运用多种手段,加强成本管理。结果:加强成本管控,培养开源节流意识,从而降低成本。结论:投入较少人力、物力和财力从而获得更多的经济效益和社会效益,增强军队疗养院竞争力。
OBJECTIVE: To explore the contents and effective ways of cost management and to analyze the existing problems of cost management in the nursing home. Methods: Using a variety of means to strengthen cost management. Results: Strengthen cost control and raise awareness of cutting costs and reduce costs. Conclusion: Less manpower, material resources and financial resources are devoted to gain more economic and social benefits and enhance the competitiveness of military nursing homes.