[1]李平.医院新会计制度下成本管理的探讨[J].西部中医药,2014,27(03):69-70.
 LI Ping.Discussion on Cost Management under Hospital New Accounting System[J].Western Journal of Traditional Chinese Medicine,2014,27(03):69-70.
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医院新会计制度下成本管理的探讨
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《西部中医药》[ISSN:2096-9600/CN:62-1204/R]

卷:
27
期数:
2014年03期
页码:
69-70
栏目:
出版日期:
2014-03-15

文章信息/Info

Title:
Discussion on Cost Management under Hospital New Accounting System
文章编号:
1004-6852(2014)03-0069-02
作者:
李平
甘肃省中医院,甘肃 兰州 730050
Author(s):
LI Ping
Gansu Provincial Hospital of Traditional Chinese Medicine, Lanzhou 730050, China
关键词:
医院新会计制度对策
Keywords:
hospital new accounting system strategy
分类号:
R245
文献标志码:
A
摘要:
就新制度下公立医院进行全成本核算所面临的挑战及应对对策提出思考,指出新颁发的《医院会计制度》强化了医院的收支管理和成本核算,为医院科学开展全成本核算提供了重要的理论指导和纲领性的依据,但目前的医院管理状况很难应对新制度的要求,应研究探索全成本核算的新思路、新方法。
Abstract:
The paper is discussing the challenges and strategies of all-cost accounting in public hospital under new system, hospital accounting system issued recently could enhance cost accounting, income and expenditure management, which could provide important theoretical guidance and programmatic basis for scientific development of all-cost accounting in hospital, but the conditions of hospital management is hard to meet the requirements of new system, new thinking and methods for all-cost accounting should be surveyed.

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备注/Memo

备注/Memo:
收稿日期:2013-06-22作者简介:李平(1965—),女,会计师。研究方向:医院成本管理。
更新日期/Last Update: 2014-03-15