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目前大多数医院成本核算没有与会计核算资料共享,不利于医院成本核算和管理.此文从医院会计核算与成本核算的概念入手,着重阐述医院会计核算与成本核算化一体化内容,并提出了一体化具体措施及要求,使院领导能及时、客观地掌握医疗活动成本运行状况,为增收节支及发展战略决策提供可靠依据.参6.

Hospital Accounting Calculates and the Cost Accounting Integration Hay Discusses

At present the majority hospital cost accounting with accounting material sharing,has not favored the cost accounting and the management.This article obtains from the accounting and cost accounting's concept,elaborated emphatically the accounting and the cost accounting integration content,and proposed the integrated measure and the request,enable the management prompt,to know the medical activity cost movement condition objectively,to fall consumes raises the effect decision-making to provide the reliable ...