摘要
文章分析了新制度环境下医院成本控制的现实意义与重要性,并运用全面成本管理理念对医院成本控制展开了具体的论述,提出了全要素、全员、全过程的医院成本控制体系及其策略。
This paper analyzes the realistic meaning and significance of cost control of hospital under new system environment, cost control of hospital is analysed specifiely based on the concept of total cost management, cost control system of hospital and strategies in- cluding total factors, all staff and the whole process are also put forward.
出处
《企业技术开发》
2013年第8期104-105,120,共3页
Technological Development of Enterprise
关键词
全面成本管理
医院
成本控制体系
total cost management
hospital
cost control system
