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医院成本核算工作的开展,可以促进医院各种业务活动的管理,充分发挥医院的有效职能,但是(去)随着新医改的实施,医院成本核算工作(也发生了相应的改变)也成为新会计制度重要组成部分,2012年在医院的全成本核算逐步推广。本文作者结合自己的工作实践,首先简单阐述了新制度下医院实行全成本核算的必要性,然后从四个方面重点分析了新制度下医院实行全成本核算的探索和实践工作。希望可以促进医院全成本核算工作的进行。
The implementation of hospital cost accounting can promote the management of all kinds of hospital operations and give full play to the effective functions of the hospital. However, with the implementation of the new medical reform, the cost accounting of hospitals (corresponding changes have taken place) has also become new Accounting system is an important part of the hospital in 2012, the full cost accounting gradually promoted. The author combined with his own work practice, first of all, simply explained the necessity of implementing full cost accounting in the hospital under the new system, and then focused on the exploration and practice of full cost accounting in hospitals under the new system from four aspects. Hope that can promote the hospital full cost accounting work.