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近年来,社会不断发展,医疗改革也加快了步伐,各医院形成了激烈的竞争。医院必须改变以往的经营模式以适应日益发展的社会,由“效益化”和“规模化”转变为采取“降低成本”和“节约资源”的精细化管理,这是医院寻求自我发展的必由之路,也是提高市场竞争力的关键。笔者着重探讨了医院在全成本核算中出现的问题,进而反映了医院进行全成本核算精细化管理的必要性,并提出提高医院全成本核算的精细化管理水平的建议以及精细化管理的全成本核算对于医院的意义。
In recent years, with the continuous development of society and the rapid progress of medical reform, various hospitals have formed fierce competition. Hospitals must change their previous business model to adapt to the ever-growing society, from “efficiency” and “scale” to refined management of adopting “cost reduction” and “resource conservation” Is the only way for hospitals to seek self-development, but also the key to improving market competitiveness. The author focuses on the hospital in the full cost accounting problems, and then reflects the hospital to carry out full cost accounting, the need for elaborate management, and proposed to improve the hospital full cost accounting of the refined management level of the proposal and the full cost of refined management Accounting for the meaning of the hospital.