Problems and countermeasures in cost accounting at the department level in army hospitals
- VernacularTitle:军队医院科级成本核算存在的问题与对策
- Author:
Dengyu LI
;
Chunxia GUO
;
Haiting ZHANG
;
Heping WANG
- Publication Type:Journal Article
- Keywords:
Army hospital;
Cost accounting;
Problem;
Countermeasure
- From:
Journal of Medical Postgraduates
2003;0(10):-
- CountryChina
- Language:Chinese
-
Abstract:
Cost accounting is an important measure in hospital economic management.This article approaches the problems and their causes in cost accounting in army hospitals in terms of the correlation between income and cost,the normality of asset management,the accuracy of internal service cost,the advancedness of cost accounting techniques and so on.It also proposes a some corresponding countermeasures based on our work experience.
