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伴随医疗服务成本地不断提升,医院的经营压力也在逐步地攀升,在此环境下,医院不仅要考虑如何增加收入,更要在成本控制角度来降低机构经营财务压力,以此来提升医院整体的核心竞争力。本文就医院全成本核算进行简述,并就笔者个人观点提出几点关于医院全成本核算实施策略,望起抛砖引玉之效。
With the continuous improvement of the cost of medical services, the operating pressure of hospitals is gradually increasing. Under such circumstances, hospitals should not only consider how to increase their revenue, but also reduce the financial pressure on the operation of the institutions from the perspective of cost control so as to enhance the overall hospital The core competitiveness. This article gives a brief account of the hospital full cost accounting, and put forward some opinions on the implementation strategy of the hospital full cost accounting in view of my personal point of view.