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为了降低成本,提高效率,对医院实施成本核算已经势在必行。文章对医院成本核算现状及问题进行了分析,进而提出提高医院成本核算水平的重要对策。
In order to reduce costs and improve efficiency, cost accounting for hospitals has become imperative. The article analyzes the current situation and problems of hospital cost accounting, and then puts forward some important countermeasures to improve the level of hospital cost accounting.