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在当前我国经济不断发展的过程中,随着体制的改革,医院也逐渐向市场化方向转变。在医院运行和管理的过程中,经济管理是其中一个重要的组成部分,会计成本核算管理的能力直接体现了医院相关制度的完善与否,以及实际的管理能力和效果。要想实现医院的长远发展,就必须不断的强化医院的成本核算工作,实现对成本核算工作的科学管理。本文主要从针对当前在医院会计成本核算中存在的问题进行分析,并且针对具体的问题提出相应的解决方案,以期能够为医院的长远发展提供参考。
In the current process of continuous economic development in our country, with the reform of the system, the hospital has also gradually shifted its direction toward marketization. In the process of hospital operation and management, economic management is one of the most important components. The ability of accounting cost accounting management directly reflects the improvement of hospital related systems and the actual management ability and effect. In order to realize the long-term development of the hospital, it is necessary to constantly strengthen the cost accounting of the hospital and realize the scientific management of cost accounting. This article mainly analyzes the existing problems in the hospital accounting cost accounting, and puts forward corresponding solutions to the specific problems in order to provide a reference for the long-term development of the hospital.