浅谈综合性医院目标成本管理  

Discussion on goal cost management in comprehensive hospitals

作　　者：陈燕凌[1] 李书章[2] 徐迪雄[1] 赵存现[1] 李立宇[1] 

机构地区：[1]第三军医大学西南医院医教部,重庆400038 [2]解放军总医院,北京100853

出　　处：《西南国防医药》2006年第1期92-94,共3页Medical Journal of National Defending Forces in Southwest China

摘　　要：医院目标成本管理是医院经营管理的重点,本文讨论了目标成本管理的相关概念和内涵,阐述了医院目标成本管理的特点和作用,在此基础上,提出了加强医院目标成本管理的思路。The goal cost management in comprehensive hospitals is very important in hospital management. The concepts and its connotations of the goal cost management is introduced and the characteristics and contribution is discussed in this paper. Then some ideas strengthening the goal cost management in comprehensive hospitals is proposed.

关 键 词：医院 成本管理 目标成本管理 

分 类 号：R-05[医药卫生]