Research on the Application of Management Accounting Tools in Public Hospitals
Public hospital is the main body that embodies the public welfare,solves the basic medical treatment and alleviates the difficulty in seeing a doctor.Public hospital has the characteristics of social public welfare,but the gov-ernment annual investment is limited,hence principal should pay attention to the economic operation work to ensure the long-term stable and sustainable development of the public hospital.The management accounting tool is a set of good application tools,which can improve the fine management level of the public hospital,improve the medical ser-vice and promote the sustainable and stable development of hospitals.This paper expounds the specific application of management accounting tools in the management of A hospital,and provides a reference for establishing and improv-ing the management accounting system of public hospitals.
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