摘要
医院全成本核算可以控制成本,提高效益,实现资源的有效分配和利用。天津市卫生局于2009年11月对3家试点医院进行全成本核算的首次尝试,取得了良好的效果。文章在此基础上就医院实行全成本核算的有关问题作进一步的探讨。
Total cost accounting of hospital may control the costs,improve the benefits,and achieve the optimum allocation and utilization of resources.In November,2009,Tianjin Bureau of Public Health carried out the total costs accounting in three hospitals for the first time,and obtained a favorable result.The article focuses on the questions that hospitals meet during fulfilling the total cost accounting.
出处
《中国卫生经济》
北大核心
2010年第8期77-79,共3页
Chinese Health Economics
关键词
全成本核算
医疗成本
医院管理
total cost accounting
medical cost
hospital management
