摘要
全成本核算是医院经济管理方法手段的发展方向,文章重点阐述了实施全成本核算管理的基本要素,并对全成本核算应解决的重难点问题进行深入探讨。
It is total cost accounting that will be the development direction of economy management method and means in military hospital. The article puts stress on the basic elements of the implement of total cost accounting. Meanwhile, the article made a deep discussion on the important and difficult problems should be solved in total cost accounting.
出处
《解放军医院管理杂志》
2007年第8期569-570,共2页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
医院管理
全成本核算
hospital management
total cost accounting
