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随着新医院财务、会计制度的施行,医院的成本管理工作也相应发生了变化。本文作者根据自己实际工作情况结合新的医院财务会计制度,首先解读和分析了新医院财务、会计制度中成本核算的有关内容,然后阐述了医院成本管理的现状,最后,结合新的医院财务、会计制度提出了医院成本管理工作的实施方略。
With the implementation of the new hospital finance and accounting system, the hospital’s cost management has correspondingly changed. Based on the actual work of the author and the new hospital financial accounting system, the author first interprets and analyzes the contents of cost accounting in the new hospital’s financial and accounting systems, and then elaborates the current status of hospital cost management. Finally, combining the new hospital finance, Accounting system put forward the implementation of hospital cost management strategy.