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目的:探讨军队医院实施全成本核算的管理路径。方法:建立管理机构,深入宣传教育;整合管理机构,改革管理手段;规范管理流程,优化管理模式;建立核算体系;建立相关规章制度。结果:推动了全成本核算工作的落实,提高了社会和经济效益。2009年作者所在医院纯利润较上年增长两个百分点。结论:系统优化的全成本核算组织管理,是保障全成本核算实施的有效路径,构建集约型医院的生动体现。
Objective: To explore the management path of full cost accounting in military hospital. Methods: To establish management institutions, in-depth publicity and education; integration of management agencies, reform of management tools; standardize management processes, optimize management models; establish accounting system; establish relevant rules and regulations. Results: Promote the implementation of full cost accounting, improve social and economic benefits. The net profit of the author’s hospital in 2009 increased by 2% over the previous year. Conclusion: System-optimized total cost accounting organization and management is an effective way to guarantee the implementation of full-cost accounting and to build a vivid embodiment of intensive hospital.