对医院推行成本控制 加强成本核算的思考
医院改革;成本控制;成本核算,,医院改革;成本控制;成本核算,对医院推行成本控制加强成本核算的思考,1医院各级领导和员工要更新观念，加强推行成本控制、成本核算意识,2合理确定核算责任单元，推行目标成本管理,3正确划分和控制医疗成本管理内容,4建立健全成本核算组织体系，并实时监控调整,5应注意的
Thinking of practising cost controlling and accelerating cost accounting in hospitalShuijuan Ye
AbstractTo define the unit of business accounting responsibility and the target cost,and to control and calculate the cost and some items,we should pay attention to expound this thesis.As we know,hospitals should carry out the cost controlling all round and accelerate the cost accounting in this new period to change the phenomenon of that it’s difficult and expensive to see doctor.
Key wordshospital reformation;cost controlling;cost accounting
The Central Hospital of Lishui,Lishui 323000,China
Correspondence to:Shuijuan Ye,chinafangwj@sina.com
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