军队疗养院成本核算的问题与对策  

Cost Accounting Management in Military Sanatorium: Problems and Countermeasures

作　　者：刘世宝[1] 刘俊兰[2] 高社[3] 

机构地区：[1]济南军区烟台疗养院,烟台264001 [2]解放军第254医院,天津300142 [3]总后勤部卫生部综合局,北京100842

出　　处：《解放军医院管理杂志》2011年第8期735-736,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：本文在分析军队疗养院经济管理中存在现实问题的基础上,提出要从强化运营成本核算意识、建立健全成本核算组织管理机构、合理归集和分摊单元成本及培养复合型成本核算管理专业人才等方面完善成本核算核算与管理,并对军队疗养院建设与经济管理提出了新的思考。Based on analysis of practical problems of the economic management in the military sanatorium,the article put forward some suggestion,such as strengthening awareness of operational cost accounting,establishing and improving the cost accounting organization management structure,gathering together and shares the unit cost reasonably and training multi-skill cost accounting management professionals,so as to improve the cost accounting and management.The article also presented new considerations to the military sanatorium building and economic accounting management.

关 键 词：疗养院 成本核算 管理 

分 类 号：R197.32[医药卫生—卫生事业管理]