中国医学装备2013，Vol.10Issue(6)：66-67,2.DOI:10.3969/J.ISSN.1672-8270.2013.06.022
浅谈医院全成本核算最小核算单元的划分
Discussion on the minimum accounting unit division of the hospital cost accounting
刘绍明 1张云宏 1陆灿明 1李梅1
作者信息
- 1. 兰州军区乌鲁木齐总医院,新疆,乌鲁木齐,830000
- 折叠
摘要
Abstract
Objective: Discussion on the minimum accounting unit division of the hospital cost accounting. Methods: The minimum accounting unit of the hospital cost accounting is divided by importance of unity, normative, stability principle. The best solution was confirmed by taking analysis on business, capital preservation, variance, trend and cost-benefit and comparing among different groups. Results: Divided smallest accounting unit has important practical significance to strengthen cost control, profit check, clear responsibilities, rights and interests and fair competition. Conclusion: The hospital can implement business objectives and realize management goals by using the new accounting unit.关键词
全成本核算/最小核算单元划分/目标管理Key words
Full-cost accounting/ Minimum accounting unit/ Goals management分类
医药卫生引用本文复制引用
刘绍明,张云宏,陆灿明,李梅..浅谈医院全成本核算最小核算单元的划分[J].中国医学装备,2013,10(6):66-67,2.
