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医院内部的成本管理环境实质上指的是严重影响到成本管理的外部因素及环境因素,它是医院实际执行成本管理工作过程中体制与机制的重要依据,更是医院顺利开展成本管理工作的基础。本文首先论述了原医院成本管理控制中存在的问题,其次,对新会计制度下医院成本管理控制进行了一番分析与研究。旨在与同行们一起探讨提高。
The cost management environment in the hospital essentially refers to the external factors and environmental factors that seriously affect the cost management. It is an important basis for the system and mechanism in the actual implementation of the cost management in the hospital. It is also the basis for the hospital to carry out the cost management smoothly . This article first discusses the problems existing in the cost control of the original hospital, and secondly analyzes and studies the hospital cost management and control under the new accounting system. To discuss with colleagues to improve.