以深化核算管理推动质量效益提升  

Deepening Cost Accounting Management to Achieve the Promotion of Quality and Benefit

作　　者：王振德[1] 

机构地区：[1]解放军第97医院,徐州221004

出　　处：《解放军医院管理杂志》2010年第3期230-231,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：结合本单位开展全成本核算管理,探讨展开运行和完善全成本核算,并在实践中加以创新,改革管理模式,不断丰富延伸核算内涵;以全成本核算管理为主线,提高医院综合管理能力和水平,推动质量效益快速提升,实现医院可持续发展。Combing with own practice,the author discussed the operation and deepening of total cost accounting.The author put forward that hospital should reform management mode and make innovation during practice,so as to enrich the connotation of cost accounting.Taking total cost accounting as main measure,hospital should improve comprehensive management capability;achieve the promotion of quality and benefit and the sustainable development.

关 键 词：全成本核算管理 内涵 质量效益 

分 类 号：R197.32[医药卫生—卫生事业管理]