Methods and Effects of Hospital Cost Accounting
Shi Ma-bin
Abstract
Shi Ma-bin
Abstract
Cost accounting is an important part of hospital management.A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital.In the cost accounting,the accountant accounting and allowance accounting for the workload are the most important parts,perfecting which will promote the development of the hospital.
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Cost accounting is an important part of hospital management.A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital.In the cost accounting,the accountant accounting and allowance accounting for the workload are the most important parts,perfecting which will promote the development of the hospital.
Key concepts: Allowance (engineering), Cost accounting, Workload, Accounting, Management accounting, Business, Accounting method, Throughput accounting