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1 成本核算与成本控制 成本核算主要是对已经发生的消耗进行归集,无论正确与否毕竟已经发生,只能被动地反映财务成果,所以,是一种事后监督,而成本控制则是对尚未发生的消耗进行控制,在成本的形成过程中,与事先测定的计划成本进行对比分析,找出造成差距的原因,提出整改措施,把不必要的消耗控制在未发生之前,因此,是一种事前监督。从成本核算到成本控制,在职能上对会计人员提出了更高要求,是医院主动适应市场经济,向管理要效益的具体体现。
1 Cost accounting and cost control Cost accounting mainly focuses on the consumption that has already occurred. Whether it is correct or not has occurred after all, it can only passively reflect the financial results. Therefore, it is an afterward supervision, and the cost control is not yet The consumption incurred is controlled. In the process of forming the cost, it compares and analyzes with the planned cost determined in advance, finds the cause of the gap, proposes rectification measures, and controls unnecessary consumption before it occurs. Therefore, it is a kind of Prior supervision. From cost accounting to cost control, higher requirements are imposed on accountants in terms of functions, which is a concrete manifestation of the hospital’s initiative to adapt to the market economy and to the benefits of management.