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医院的全成本核算指的是医院遵循企业运营中的成本核算模式,全面核算一定时期内院方运营过程中实际支出的所有费用的一种方法。医院信息化全成本核算是医院管理走向现代化发展的标志,也是社会进步发展的一种体现。本文旨在对医院开展信息化全成本核算所出现的问题进行分析,对相关措施及实践方式、方法进行论述,从而为医院的现代化建设添砖加瓦,筑基垒石。
The full cost accounting of a hospital refers to a method by which the hospital follows the cost accounting model of the enterprise operation and comprehensively calculates all expenses actually incurred in the operation of the hospital during a certain period of time. The full cost accounting of hospital information is the hallmark of hospital management towards the development of modernization and an embodiment of social progress and development. The purpose of this paper is to analyze the problems in the hospital’s full-cost informationization, discuss the relevant measures and practical methods and methods, and then contribute to the modernization of the hospital and build the foundation stone.