管理会计在医院洗涤中心的应用与思考  

Thoughts and application on management accounting in hospital washing center

作　　者：王洪涛[1] WANG Hongtao

机构地区：[1]青岛大学附属医院

出　　处：《中国医院》2019年第9期78-80,共3页Chinese Hospitals

摘　　要：公立医院管理会计对于发挥会计信息的内部管理职能、促进决策者科学决策具有重要作用。青岛大学附属医院积极组织、全面推进管理会计体系化建设,使其在医院内部层层展开,取得了一定成绩。在剖析现有问题的基础上,介绍了青岛大学附属医院将管理会计相关工具和方法应用于洗涤中心管理的实践举措和成效,并对如何更好应用管理会计相关工具和方法提出建议。Management accounting in public hospital has played an important role on full use accounting information in internal management and promoting scientific decision making. Qingdao university affiliated hospital actively and all round promoted management accounting system and has got some effectiveness. Based on the problems, the methods, tools, countermeasures and effectiveness of management accounting applying in hospital washing center was introduced and suggestions on better applying management accounting tools and methods also presented.

关 键 词：管理会计 预算管理 目标成本管理 平衡记分卡 

分 类 号：R197.3[医药卫生—卫生事业管理]