浅析医院成本核算管理在护理管理中的作用  

On the Role of Hospital Costing Management Played in the Nursing Administration

作　　者：刘春岩[1] 张丽君[1] 

机构地区：[1]甘肃省中医药研究院,甘肃兰州730050

出　　处：《西部中医药》2012年第11期53-54,共2页Western Journal of Traditional Chinese Medicine

摘　　要：从医院成本核算、内容,成本核算管理在护理管理中的应用及其所发挥的作用几方面入手探讨护理部作为医院重要组成部分,在实际工作中如何实施成本核算才能有效控制成本,降低资源浪费,提高资源利用率。Nursing department is an important part of hospital,how to carry out costing can effectively control the cost,reduce the waste of resource and raise the utilization efficiency of resources were explored from hospital costing and the contents,the application of costing management to the nursing adminstration and the role of costing management played in the nursing department.

关 键 词：医院 成本核算 管理 护理部 

分 类 号：R197.32[医药卫生—卫生事业管理]