对医院成本核算的探讨  

作　　者：李风芹[1] 贾卓霞[1] 张少萍[1] 王靖旭[1] 

机构地区：[1]青岛大学医学院附属医院,266003

出　　处：《中国医疗前沿》2010年第19期89-90,共2页China Healthcare Innovation

摘　　要：成本核算是医院成本管理的重要内容之一,是确保医院对成本进行全面控制的有效手段。在市场经济条件下,医院面临市场竞争的挑战和机遇,医院要想生存与发展,就必须运用优质、高效、低耗的管理思路,加强成本核算,努力降低医院成本。Hospital costing an important component of cost management is to ensure that full control of Hospital cost effective means. In a market economy,Hospitals face the challenges and opportunities of market competition,the Hospital to survive and develop,we must use high-quality,high efficiency,low consumption of management ideas,to strengthen cost accounting,efforts to reduce some costs.

关 键 词：医院 成本核算 趋势 体会 

分 类 号：R197.3[医药卫生—卫生事业管理]