浅析医院人力资源成本核算与控制  

Accounts and Control of Hospital Human Capitals

作　　者：李淮涌[1] 王燕燕[1] 李金琴[1] 赵沁[1] 何宏梅[1] 

机构地区：[1]海军总医院经济管理科,北京100037

出　　处：《解放军医院管理杂志》2006年第8期671-672,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：本文简要介绍了人力资源成本的特征、核算的内容和方法,指出在科学合理的岗位设置和公平的薪酬体系的基础上,加强绩效管理,可以发挥员工的工作潜能,提高工作效率,使得人力成本最低,效益最好。After discussing the characters of human capitals and the contents and methods of accounting it in brief, the article summarized that setting rational work post and fair remuneration system, strengthening performance management will be helpful to bring the potential of the staff into play and improve their efficiency, as well as lower costs and heighten benefits.

关 键 词：人力资源成本 核算 控制 

分 类 号：R197.32[医药卫生—卫生事业管理]