Chen Jue-ya
Abstract
The paper reviewed the history of the development of the total cost accounting,and analyzed the application and problems of total cost accounting in the economic management of public hospitals. The suggestions and countermeasures including three aspects were put forward accordingly.
A significance statement is not available in the OpenAlex record.
A contribution statement is not available in the OpenAlex record.
Method details are not available in the OpenAlex metadata.
Findings are not separately available in the OpenAlex metadata.
Limitations are not available in the OpenAlex metadata.
Application details are not available in the OpenAlex metadata.
The paper reviewed the history of the development of the total cost accounting,and analyzed the application and problems of total cost accounting in the economic management of public hospitals. The suggestions and countermeasures including three aspects were put forward accordingly.
Key concepts: Cost accounting, Management accounting, Total cost, Accounting, Environmental full-cost accounting, Business, Operations management, Throughput accounting