浅谈医院成本核算管理与控制

摘要

The paper introduces ways to build complete cost accounting systems in hospitals and explains some relations needing correct handling in the control and management of cost accounting.%介绍了如何建立完整的医院成本核算体系,并就医院成本核算控制管理方面应正确处理好的几种关系作了阐述。