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随着现代管理理念的引入,成本管理与核算工作也成为医院管理的重要领域。但目前为止,我国医院的成本管理与核算工作还存在许多问题,比如会计人才缺乏、成本管理体系缺乏、成本核算机制缺乏。为了提高管理的效率和效果,这些问题亟需解决,故本文提出了许多建议,试图为医院成本管理与核算工作提供参考。
With the introduction of modern management concepts, cost management and accounting work has also become an important area of hospital management. However, so far, there are still many problems in the cost management and accounting of hospitals in our country, such as the lack of accounting personnel, the lack of cost management system and the lack of cost accounting mechanism. In order to improve the efficiency and effectiveness of management, these problems are urgently needed to be solved. Therefore, many suggestions are made in this paper to provide reference for hospital cost management and accounting.