2009•China Medical DevicesRequires access

Brief Analysis on Hospital Cost Accounting

Xu Jiang

Abstract

Cost accounting is an important aspect of hospital economic management. It is also a necessary choice for hospitals to achieve high efficiency and low cost. The depth and level of cost accounting reflect the management level and effect of hospitals. This paper dentifies some common problems in present theoretical bases of cost accounting and related practices of hospitals, and further discusses the solutions.

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Available abstract

Key concepts: Cost accounting, Management accounting, Accounting, Cost–volume–profit analysis, Total absorption costing, Cost analysis, Business, Throughput accounting