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医院作为一个相对独立的经济实体,它的经营不仅需要人、财、物等物质和技术的保障,同时还需要与之相适应的科学经营制度和管理手段。医院的成本核算和成本监控是医院经营活动的重要手段之一,是医院经营管理的基本内容,也是提高劳务费质量和经营管理水平的有效方法。为适应市场经济的客观要求,医院经营已由宏观粗放型管理向微观核算型管理发展,劳务费成本核算是保证医院微观经济良性运行的重要手段之一。本文归集了医院成本核算下的劳务费分配研究进展及其存在的问题,并对医院经营的成本核算策略进行了有益的探讨。
As a relatively independent economic entity, the hospital not only needs the protection of materials and technologies such as people, finances, and materials, but also needs scientific management systems and management methods that are compatible with it. The cost accounting and cost monitoring of the hospital is one of the important means of hospital operating activities, and it is the basic content of the hospital’s operation and management. It is also an effective method to improve the quality of labor service fees and the management level. In order to meet the objective requirements of the market economy, hospital operations have evolved from macroscopically extensive management to microscopic accounting management. The cost accounting of labor costs is one of the important means to ensure the benign operation of hospital microeconomics. This paper summarizes the research progress and problems of the labor cost allocation under the hospital cost accounting, and discusses the cost accounting strategies of hospital operations.