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在新医院会计制度的要求下,全成本核算作为一项成本管控的重要手段,在全国医院中被迅速推广。对全成本核算的认识与理解程度,直接影响所制定的方案最终的执行效果,是真正建立全成本核算体系的成败关键。本文结合作者所在医院推行全成本核算过程中遇到的问题以及积累的经验,总结实行全成本核算所应注意的事项,为读者提供借鉴与参考。
Under the requirements of the new hospital accounting system, total cost accounting is an important means of cost control and is rapidly promoted in hospitals throughout the country. The understanding and understanding of full cost accounting directly affects the final execution effect of the proposed plan, which is the key to the successful establishment of a full cost accounting system. This article combines the problems encountered in the implementation of full cost accounting in the author’s hospital and the accumulated experience, summarizes the matters needing attention in the implementation of full cost accounting, and provides readers with reference and reference.