摘要
在医院的成本中 ,混合成本占有相当大的比例 ,对混合成本分解的科学性、准确性将直接影响医院成本核算的结果和经济管理的效果。本文介绍了混合成本的分解方法 ,并根据实际工作就科学、准确分解医院混合成本的基础效应、控制效应及管理效应进行了探讨。
In this article, the methods to break down hospital compound costs was introduced. Based upon actual working experience, the author further probes into such questions as the basic effect, restrictive effect and management effect of accurately analyzing hospital compound costs.
出处
《解放军医院管理杂志》
1999年第2期120-121,共2页
Hospital Administration Journal of Chinese People's Liberation Army
