Research on the Application of Material Closed Loop Management in Medical Institutions Based on the Perspective of Management Accounting
10.7664/CHE20170525
- VernacularTitle:管理会计视角下物资闭环管理在医疗机构中的应用研究
- Author:
Mengxi JIANG
;
Weiping LI
- Keywords:
material management;
medical institutions;
closed loop management;
management accounting
- From:
Chinese Health Economics
2017;36(5):90-92
- CountryChina
- Language:Chinese
-
Abstract:
Objective:Through the closed loop management mode,it realized the whole process of material information could be traced back,especially in the medical business level.Methods:Based on the requirement of management accounting,the integrated accounting and business information were in accordance with management accounting.Results and Conclusion:It set up different management nodes in the closed loop of the materials,such as medicine,sanitary materials and test reagents,so as to get the relevant information.The problems of the extensive management of materials could be solved to improve the efficiency of the management of hospital materials.