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1医院成本核算现状医院成本核算是应用会计方法系统记录和测算医疗机构在服务提供中所发生的成本,计算、分析与评价不同类医疗卫生服务的总成本和单位成本,并以此为基础完善医疗机构服务资源的配置,以提高服务效率的一种经济管理
1 hospital cost accounting The hospital cost accounting is the application of accounting methods to systematically record and calculate the cost of medical institutions in the provision of services to calculate, analyze and evaluate the different types of medical and health services, the total cost and unit cost, and based on this perfect Medical institutions to allocate resources to improve service efficiency of an economic management