The significance of cost accounting in military hospital department / 医学研究生学报

ABSTRACT

Currently, competition in the market of health service of our country is very fierce. In this circumstance, realization of military hospital's development aim-focuse on people, leading position in technology-to provide better service armyman is depend on economic foundation. To increase economic benefit of hospital, it is necessary to intensify management of cost accounting first, in which cost accounting of clinical department is of especial importance. In this article, we probe into the significance, content, method and problems of cost accounting in clinical department of military hospital.