摘要
概述了成本核算在医疗领域的应用,详细介绍了医院开展成本核算具体方法及成本核算应遵循的原则。其目的是通过对医院成本的核算与管理,降低医院运营成本,提高医院效益。
The thesis summarizes the application of cost accounting in the medical field, and elaborates the principles and methodology to apply cost accounting in hospital. The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs.
出处
《锦州医学院学报（社会科学版）》
2006年第1期31-32,35,共3页
Journal of Jinzhou Medical College:Social Science Edition
关键词
医院成本核算
原则
方法
效益
hospital cost accounting, principle, methodology, profit
