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推行全成本核算,是医院提升财务管理水平,实现其经济效益与社会效益最大化的必然选择。本文通过对我医院全成本核算方法的阐述,分析了医院实施全成本核算的具体措施。
The implementation of full cost accounting is an inevitable choice for hospitals to improve their financial management level and maximize their economic and social benefits. This article elaborates the method of full cost accounting in our hospital, and analyzes the specific measures of the hospital in implementing full cost accounting.