摘要
公立医院实施精细管理是提高医院管理水平,实现医院有限医疗资源充分利用的有效管理手段,医院管理会计的主要职能在于及时地为医院领导提供准确的管理信息,使领导能够及时掌握医院的医疗业务运行状况,有效地为加强医院管理服务。近年来本医院实施精细化管理中实施管理会计工作,取得较好的社会、经济效益,管理会计在医院中的应用具有重要意义。
The implementation of delicacy management in public hospitals was the effective management method of improving hos-pital management method and realizing the full usage of limited hospital medical resources. The main function of hospital managementaccounting was to provide acute management information for hospital leaders in time, so that the leaders could handle the operation sta-tus of medical business in hospitals and effectively strengthen hospital management services. In recent years, the target hospital re-ceived well social and economic profits while implementing delicacy management. The application of management accounting in hospi-tals had important significance.
出处
《中国卫生经济》
北大核心
2015年第6期92-94,共3页
Chinese Health Economics
基金
浙江省医药卫生科研项目(2013KYB298)
关键词
公立医院
精细化管理
管理会计
public hospital
delicacy management
management accounting
