全成本核算系统在医院管理中的构建与应用
全成本核算系统；医院管理；构建,,全成本核算系统；医院管理；构建,1全成本核算系统对医院管理的价值和意义,2全成本核算系统的构建,3应用体会
onstruction of comprehensive cost accounting systems in hospital management and usageMingli Gong,Jianping Guo,Guiqin Sun,Guizhi Xia,Libing Xiao,Jianjun Gui,Yan Gao
Abstract To discuss the action and the position of comprehensive cost accounting systems(CCAS)in modern hospital management,and especially in the usage hospital economy management.It elaborates the constructing elements and modules of CCAS,function,value,signifcance,correlation of every elment and module,and experience in using the CCAS has got good results.The paper is aimed at renovating the conception of hospital economy management and upgrading its level,and finally provides the medical treatment and health care service of first class for the army-civilian in the limited health resources.
Key words comprehensive cost accounting;hospital administration;construction
No.272 Hospital of PLA,Tianjin 300020,China
Correspondence to:Mingli Gong.
摘要： 本文论述了全成本核算系统在现代医院管理体系中的作用和位置 ......
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