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新财务制度新增设了“成本管理”章节,明确了成本核算的原则、对象及成本归集和分摊的方法,但是在实践中,还没有一套完整的、具体的、科学的制度和方法,特别是公立医院目前成本核算的基础薄弱,信息系统不完善,员工多角色多岗位以及内部服务定价等诸多问题还需进一步的探讨,本文通过分析公立医院成本核算存在的问题,提出自己的合理化建议,希望对于医院的成本核算体系的建立提供帮助。
In the new financial system, a new chapter entitled “Cost Management” has been established to clarify the principles, objects and methods of cost accounting and apportionment. However, in practice, there is not yet a complete, specific and scientific system And methods, especially the public hospital is currently the basis for the cost accounting is weak, the information system is not perfect, the number of multi-role employees and internal service pricing and many other issues need further study, this paper analyzes the existing public hospital cost accounting problems, put forward their own Rationalization proposals, hoping to help establish the hospital’s cost accounting system.