Recommendations on a better cost accounting system for public hospitals / 中华医院管理杂志
Chinese Journal of Hospital Administration
;
(12): 763-765, 2016.
Artículo
en Chino
| WPRIM
| ID: wpr-501704
ABSTRACT
This paper made an intensive study on existing problems of the current public hospital cost accounting system and proposed amendments by sorting out cost accounting′s content and related concepts.The application value of this paper is,on one hand,to provide a reference for the formulation of cost and expense standards in government accounting standards,and on the other hand,to better its cost accounting method,and to lay system foundation for increasing accuracy efficiency and timeliness of cost accounting.And corresponding proposals were offered to make public hospitals′cost accounting results better applied in hospital management,government pricing and social insurance payment.
Texto completo:
Disponible
Índice:
WPRIM (Pacífico Occidental)
Tipo de estudio:
Evaluación Económica en Salud
Idioma:
Chino
Revista:
Chinese Journal of Hospital Administration
Año:
2016
Tipo del documento:
Artículo
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