The running and considering on the cost accounting in military hospital / 医学研究生学报

The quality of the cost accounting in Military Hospital directly affects the hospital economic benefit and also affects the rivalrousness of the hospital. In this article,the reacquainting about the system of the medical cost accounting and the strengthening of the audit about the medical cost accounting are discussed.

Problems and countermeasures in cost accounting at the department level in army hospitals / 医学研究生学报

Cost accounting is an important measure in hospital economic management.This article approaches the problems and their causes in cost accounting in army hospitals in terms of the correlation between income and cost,the normality of asset management,the accuracy of internal service cost,the advancedness of cost accounting techniques and so on.It also proposes a some corresponding countermeasures based on our work experience.