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在疗养院中推广并完善成本核算的意义,即在于使疗养院相关管理部门,懂得并能熟练运用成本核算的成果,以此制定或调整贴合疗养院实际的制度政策,懂得如何运用成本核算来促进疗养院自身的精细化管理。本文将以疗养院成本核算的内容及其作用为切入点,对时下地区疗养院成本核算管理实践中出现的问题展开分析,并结合工作经验提出相应改善建议,以期为疗养院成本核算与财务管理的完善提供理论参考。
The significance of costing and perfecting cost accounting in sanatoria is to make the sanitarium-related management departments understand and be proficient in using the results of costing to formulate or adjust the actual institutional policies of sanitariums and how to apply costing to promote sanitariums Its own fine management. Based on the content and function of sanitarium cost accounting, this article analyzes the problems in the practice of costing management in nursing home nowadays and puts forward the corresponding improvement suggestions based on the experience of work so as to provide the sanitarium cost accounting and the improvement of financial management Theoretical reference.