Study on Optimization Subsystem of Cost Accounting in Sanatorium Branch
- VernacularTitle:疗养院科级成本核算子系统的优化研究
- Author:
Guotong SU
;
Lin MA
;
Mingyue ZHANG
;
Tiefu WU
- Publication Type:Journal Article
- Keywords:
military sanatorium;
information system;
Branch-level costing
- From:
Chinese Medical Equipment Journal
1993;0(05):-
- CountryChina
- Language:Chinese
-
Abstract:
Objective To solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost. Methods The system was optimized by extracting the raw data of localization, collecting income and expenditure account of flexible specialization, and setting subclass accounting ratio ways of rationalization. Results The optimization subsystem has been a fundamental change in cost accounting management and creates more effective. Conclusion According to the special requirement of sanatorium financial process, information system and cost accounting ways, the new system can be optimized in design and implementation method and achieve better effects during the implementation and operation.
