Is relying on and peruses the massive material to the hospital service understanding, from hospital aspects and so on cost accounting's characteristic, principle, method conducts the deep research, realized that has it own necessity and the particularity to the cost accounting, if the measure is efficient, the system is perfect, can stimulate the office staff to participate in the cost accounting and the management enthusiasm on own initiative, achieves raises the benefit the goal. And on at present some questions which exists in the hospital cost accounting process, waits for including the personnel quality enhancing, the production control by norms method not to be able to use, the overhead charge to share effectively the insufficient science, to pay great attention the visible cost neglect intangible cost, to take seriously the income contempt management, to pay great attention the funding invested to neglect the management benefit, to take seriously excessively the economic efficiency contempt social efficiency and so on. In view of the question proposed that the corresponding solution, holds the card mount guard and the training system, the rich cost control method introduction production control by norms, the medical service cost accounting management including the establishment cost accounting staff should follow the law of value, the cost accounting to unify, the control variable cost with the Total Quality Management is the cost accounting key and so on.
With the understanding of hospital operations and a very large amount of information, from the characteristics of the hospital cost accounting, principles, methods, etc. to conduct in-depth study, recognizing the need for cost accounting, and has its own peculiarities, if the measures are effective, the system perfect, personnel departments will be able to stimulate active participation in the cost accounting and management initiative to achieve greater benefits. And on the current cost accounting in hospitals during the existence of some problems
Including the quality of personnel needs to be improved, the fixed management tools can not be used effectively to manage cost-sharing is not enough science, focusing on the cost of neglect of tangible intangible costs, attach importance to underestimate revenue management, focusing on capital investment management effectiveness neglected, over-emphasis on the social benefits of economic neglect. Pinpoint the problems and propose appropriate solutions, including the establishment of cost accounting of staff certificates and training system, enrich the means of introducing a fixed cost control, management, medical cost accounting management should follow the law of value, cost accounting should be combined with the total quality management and control changes cost is the key to cost accounting and so on.
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