基于网络模式的医院全成本核算管理路径研究  

Study on Total Cost Accounting Management Pathway Based-on Network Mode

作　　者：张丽君[1] 

机构地区：[1]解放军第251医院财经中心

出　　处：《中国数字医学》2012年第7期96-98,共3页China Digital Medicine

摘　　要：探讨和阐述基于网络模式下医院全成本核算管理目标、组织体系、核算理论体系、核算数据标准化、核算数据自动采集、核算数据监督审计及核算数据多维分析等系统化管理路径,对于创新科学管理方法和规范管控各类成本具有重要作用。It discussed and described the systematic management pathway under network mode, including hospital total cost accounting management objective, organizational system, theoretical system of accounting, standardization of accounting data,automatic collecting of accounting data, supervision and auditing of accounting data and multidimensional analysis of accounting data. It is of great importance for innovative and scientific management method and standardization of various costs.

关 键 词：全成本核算 网络管理模式 管理路径 

分 类 号：R197.322[医药卫生—卫生事业管理]