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成本核算是财务管理的重要内容之一,医院进行内部成本核算与管理,是对于市场经济发展条件下医院自身发展与管理需求满足与实现。本文将在对于财务管理制度中的成本核算内容定义分析的基础上,从建立医院内部成本核算网络、做好成本核算的基础工作等方面,根据医院内部成本核算与管理实践,进行医院内部成本核算与管理的方法、类型分析论述,以提高医院内部成本核算与管理水平,推进医院财务管理水平提升发展。
Cost accounting is one of the important contents of financial management. Hospital internal cost accounting and management is the fulfillment and fulfillment of the hospital’s own development and management needs under the condition of market economy development. Based on the analysis of the definition of cost accounting in the financial management system, this paper analyzes the internal cost accounting in hospital based on the internal cost accounting and management practices in terms of establishing the internal cost accounting network and the basic work of cost accounting And management methods, type analysis and discussion, in order to improve the level of hospital internal cost accounting and management, promote the level of hospital financial management to enhance development.