摘要
医疗体制改革的深入对医院管理提出了更高要求,尤其是在成本管理方面;运用目标成本法,可从源头控制医院的成本支出,并实现持续不断的优化改善,能有效增强医院的可持续发展力和竞争力。
With the deepening of medical system reform, higher requirements have been put forward for hospital management, particularly the target costing. And its application can control hospital cost expenditure from the source, achieve continuous optimization and improvement, and effectively enhance the sustainable development and competitiveness of hospitals.
出处
《医学与法学》
2018年第4期92-94,共3页
Medicine and Jurisprudence
关键词
医院成本管理
目标成本法
可持续发展
hospital cost management
target costing
sustainable development