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社会经济持续发展,市场环境出现改变,医疗管理人员缺乏对内部管理的正确认识,其管理意识需要进一步的加强,对内部进行强化管理可以有效的制约医疗运营之中。然而当前医院使用的成本核算办法具有一定的问题,使其作用难以得到有效发挥。本文主要围绕成本核算展开研究,针对各种成功核算理念进行相应的论述,进而根据不同的理念提出自己的见解,希望可以促进医院成本核算工作的有序开展。
With sustained social and economic development, the market environment has changed. Medical managers lack of a correct understanding of internal management and their management awareness needs to be further strengthened. Intensive management of internal management can effectively restrict medical operations. However, the current cost accounting methods used by hospitals have certain problems, making it difficult to effectively play their role. This article focuses on cost accounting research, for a variety of successful accounting concept of the corresponding discourse, and then put forward their own ideas according to different ideas, hoping to promote the orderly development of hospital cost accounting.