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

ABSTRACT

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.