医院全成本核算初探(1)

http://www.100md.com 2010年1月5日 《中国医药导报》2010年第1期

     [摘要] 全成本核算是现代医院经济管理的中心环节,是医院改革和发展的必由之路。本文讨论了全成本核算的内容及方法,对实行全成本核算的前提及其作用进行了分析。

    [关键词] 医院;全成本核算;清产核资

    [中图分类号] R197.3[文献标识码]C [文章编号]1673-7210(2010)01(a)-148-02

    Preliminary study on hospital totle cost accounting

    DOU Ningning1, DOU Maowei2

    (1.Zhoukou Central Hospital, Zhoukou 466000, China; 2.Ocean University of China, Qingdao 266100, China)

    [Abstract] Total cost accounting is the central part of the modern hospital economic management and essential to the reform and development of a hospital. The paper discusses the content and methods of the total cost accounting. The precondition and role of the total cost accounting are also analyzed.

    [Key words] Hospital; Total cost accounting; Asset and capital verification

    随着我国加入世贸组织,公立医院面临的市场竞争越来越激烈 ......