医院成本核算在医院经济管理中的应用研究  

Application Study of Hospital Cost Accounting in Hospital Economic Management

作　　者：黄浩军[1] 

机构地区：[1]天门市中医医院,431700

出　　处：《中国继续医学教育》2015年第29期23-24,共2页China Continuing Medical Education

摘　　要：医院成本核算是医院经济管理中的重要内容,医院在市场经济环境下需要提高自身竞争能力和自我发展能力,通过成本核算可使医院管理者在日常工作中存在成本意识,规范管理日常支出,降低医疗服务成本、用最低的成本为患者提供最优质的服务,最终取得良好的社会经济效益。Hospital costing economic management play an important part in the hospital a market economy need to improve their competitiveness and self-development capacity, cost consciousness can exist hospital administrators in their daily work by costing, standardized management of daily expenses, reduce health careservice costs, with the lowest cost to provide the best quality services for patients, and ultimately achieved good socialand economic beneifts.

关 键 词：医院 成本核算 经济管理 

分 类 号：R197.322[医药卫生—卫生事业管理]