THE EXPLORATION OF STANDARDIZED PROCESSES AND METHODS OF HOSPITAL COST ACCOUNTING
10.3969/j.issn.1671-332X.2015.05.052
- VernacularTitle:医院成本核算的标准化流程和方法探索
- Author:
Lixin XU
;
Yunping LIANG
;
Minji WU
- Publication Type:Journal Article
- Keywords:
cost accounting;
progress;
Methods
- From:
Modern Hospital
2015;15(5):133-135
- CountryChina
- Language:Chinese
-
Abstract:
Based on the study of cost accounting of several large public hospitals in Guangdong Province according to the New Hospital Financial Regulations, the paper presents a detailed operational and standardized cost accounting rules, including the specific processes and methods of cost accounting.It has laid a solid foundation for cost accounting, financial management and medical service pricing in hospitals.
