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全成本模式对于事业单位、企业成本核算至关重要,近几年来,全成本核算模式普遍应用在医院的成本核算中,其能使医院成本的核算水平得以提高。本文就当下医院成本核算过程中存在的问题进行分析,并提出解决策略与方法,以期提高医院成本的管理水平。
The full cost model is very important for public institutions and enterprise costing. In recent years, the full cost accounting model is widely used in the hospital costing, which can improve the accounting of hospital costs. This article analyzes the existing problems in the hospital cost accounting process and proposes strategies and methods to improve the management of hospital costs.