中国卫生资源Issue(3)：194-196,3.
公立医院成本核算应用存在的问题和对策
Problems and countermeasures of cost accounting of public hospitals
马伊芳 1胡成雅1
作者信息
- 1. 上海交通大学医学院附属仁济医院，上海 200127
- 折叠
摘要
Abstract
Literature reviews,expert interviews and case studies were conducted for investigation of the current cost accounting system in a hospital in Shanghai. It was found that there were essential problems in aspects such as cost accumulation and cost allocation. Some countermeasures were put forward accordingly.关键词
公立医院/成本核算/应用研究Key words
public hospitals/cost accounting/application research分类
医药卫生引用本文复制引用
马伊芳,胡成雅..公立医院成本核算应用存在的问题和对策[J].中国卫生资源,2014,(3):194-196,3.
