| 医院成本核算的原则与方法 |
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| 引用本文： | 穆家丽. 医院成本核算的原则与方法[J]. 辽宁医学院学报(社会科学版), 2006, 0(1) |
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| 作者姓名： | 穆家丽 |
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| 作者单位： | 锦州市中心医院 辽宁锦州121000 |
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| 摘 要： | 概述了成本核算在医疗领域的应用,详细介绍了医院开展成本核算具体方法及成本核算应遵循的原则。其目的是通过对医院成本的核算与管理,降低医院运营成本,提高医院效益。
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| 关 键 词： | 医院成本核算 原则 方法 效益 |
The Principles and Methodology of Hospital Cost Accounting |
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| Mu Jiali. The Principles and Methodology of Hospital Cost Accounting[J]. Journal of Liaoning Medical College:Social Science Edition, 2006, 0(1) |
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| Authors: | Mu Jiali |
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| Abstract: | The thesis summarizes the application of cost accounting in the medical field,and elaborates the principles and methodology to apply cost accounting in hospital.The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs. |
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| Keywords: | hospital cost accounting principle methodology profit |
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