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医院经济管理中成本核算的实践探索
引用本文:孙卫中.医院经济管理中成本核算的实践探索[J].淮海工学院学报(社会科学版),2010,8(12):132-134.
作者姓名:孙卫中
作者单位:盐城市妇幼保健院,江苏盐城224002
摘    要:成本核算作为企业经济管理的一种有效手段,有效地"嫁接"到医疗服务与医院管理之中,是医院适应社会主义市场经济体制的必然选择,也是市场经济条件下现代化医院管理水平的象征和医院经济管理发展的方向。

关 键 词:医院  成本核算  经济  管理

On the Application of Cost Accounting in Hospital Economic Management
SUN Wei-zhong.On the Application of Cost Accounting in Hospital Economic Management[J].Journal of Huaihai Institute of Technology,2010,8(12):132-134.
Authors:SUN Wei-zhong
Institution:SUN Wei-zhong(Yancheng Municipal Maternal and Child Care Service Centre,Yancheng 224002,China)
Abstract:As an effective means of enterprise economic management,cost accounting has been applied to medical service and hospital management at present.It is the inevitable choice for the hospital to adapt to the socialist market economy,an embodiment of the management level of modern hospitals under the market economy system and the development direction of hospital economic management.This paper probes into some questions and strategies of hospital cost accounting at present.
Keywords:hospitals  cost accounting  economy  management
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