2010Zhongguo weisheng jingjiRequires access

Exploration of Hospital Total Cost Accounting and Control

Hongyan Wang

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Abstract

Cost accounting and control is an important component of economic management in the hospital.At present,there is no unified pattern of cost accounting,which still need to be gradually improved in practice.Taking the practice of cost accounting and control in the hospital as the breakthrough point,the weaknesses of cost accounting and control procedure is analyzed deeply,and an effective method of accounting and control meeting the requirements of hospital economic management standard is achieved.The total cost accounting is basically attained with a satisfied result.

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Cost accounting and control is an important component of economic management in the hospital.At present,there is no unified pattern of cost accounting,which still need to be gradually improved in practice.Taking the practice of cost accounting and control in the hospital as the breakthrough point,the weaknesses of cost accounting and control procedure is analyzed deeply,and an effective method of accounting and control meeting the requirements of hospital economic management standard is achieved.The total cost accounting is basically attained with a satisfied result.

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Available abstract

Cost accounting and control is an important component of economic management in the hospital.At present,there is no unified pattern of cost accounting,which still need to be gradually improved in practice.Taking the practice of cost accounting and control in the hospital as the breakthrough point,the weaknesses of cost accounting and control procedure is analyzed deeply,and an effective method of accounting and control meeting the requirements of hospital economic management standard is achieved.The total cost accounting is basically attained with a satisfied result.

Key concepts: Cost accounting, Management accounting, Accounting, Cost–volume–profit analysis, Throughput accounting, Control (management), Total cost, Point (geometry)

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