摘要
目前,医院之间的竞争日益激烈,医院要在市场中生存和发展,加强成本管理十分重要。本文认为应从全员成本意识、组织保障、成本核算基础工作、院科两级核算、采购管理和本量利分析等方面工作,管理医院成本。
At present,the competition among hospitals is becoming increasingly fi erce.It is very important to strengthen cost management for the e xistence and development of hospita ls.Hospital cost should be managed f rom staff' s cost consciousness,organization guarantee,cost assessment,two -le vel accounting assessment by hospital and its branches,purchasing managemen t,analysis of cost and profit,etc.
出处
《安徽卫生职业技术学院学报》
2002年第2期12-13,共2页
Journal of Anhui Health Vocational & Technical College
关键词
医院
成本管理
hospital
cost management
