论文部分内容阅读
对医院进行全成本核算与控制是医院经营管理的一项重要举措,不仅可以给医院的绩效考核提供真实的依据,还可以提出控制成本的举措,降低医院的医疗成本,合理有效的配置医院的各种资源,促进医院实现可持续发展。要正视全成本核算给医院带来的积极作用,完善全成本核算需要的条件,采取有效的方法,保证全成本核算与控制在医院的顺利进行。
The whole cost accounting and control of the hospital is an important measure for the operation and management of the hospital. It not only provides a true basis for the performance evaluation of the hospital, but also puts forward measures to control the cost, reduces the medical cost of the hospital, and rationally and effectively allocates the hospital Various resources to promote the hospital to achieve sustainable development. We must face the full role of cost accounting to the hospital to bring the positive effect of improving the requirements of full cost accounting, to take effective ways to ensure full cost accounting and control in the hospital smoothly.