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长期以来,由于我国卫生事业的福利性质,医疗卫生行业忽视经济管理,对医院的成本研究实在是太少。全成本核算是医院经营管理活动中的重要组成部分,它包括成本计量、成本分析,成本控制等,能提供完整的成本信息[1],在此基础上进行成本分析,找出经营中存在的问题,进而可以制定出相应的经营策略,有效地控制成本和改善服务质量,达到医院的优质高效低耗。全成本核算这个概念来源于企业管理中的全成本管理理念。全成本管理,是指企业的成本管理是从人的角度、客户的角度、部门的角度和项目的角度等不同角度去看待成本,对各
For a long time, due to the welfare nature of China’s health undertakings, the health care industry neglected economic management and the cost of the hospital was too small. Full cost accounting is an important part of hospital management activities. It includes cost measurement, cost analysis, cost control, etc. It can provide complete cost information [1], on the basis of cost analysis, to find out the existence of the business Problems, and then can develop the appropriate business strategy, effectively control costs and improve service quality, to achieve the hospital of high quality and low cost. The concept of full cost accounting comes from the concept of total cost management in business management. Total cost management refers to the cost management of enterprises from a human point of view, the customer’s point of view, the perspective of the department and the project point of view from different angles to look at the cost of each