2011•Zhongguo weisheng jingjiRequires access

Articulation Relationship Between Full Cost and Accounting Spending of Public Hospitals under New Hospital Financial System and Hospital Accounting System

Tan Xu

Abstract

The Ministry of Finance issued a new version of New Hospital Financial System and Hospital Accounting System at the end of 2010.The new version puts forward clear requirements on cost accounting and management.The scope and connotation of hospital accounting expenditure have changed at the same time.Hospitals should adjust cost management to meet the needs of the new version.The thesis discusses on how to build and maintain a full cost management system effectively and keep it relative to hospital expenditure from finance management.

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Key concepts: Cost accounting, Management accounting, Scope (computer science), Accounting information system, Accounting, Business, Project accounting, Connotation