管理会计工具在公立医院的应用研究
Research on the Application of Management Accounting Tools in Public Hospitals
张娜1
作者信息
- 1. 青岛市市立医院财务部,山东青岛 266011
- 折叠
摘要
公立医院是体现公益性、解决基本医疗、缓解人民群众看病就医困难的主体,具有社会公益性特征.但政府每年投入有限,医院管理者要重视经济运营工作,保证公立医院长期稳定持续的发展.公立医院利用管理会计工具,可以提升公立医院的精细化管理水平,提升医疗服务,促进医院持续稳定发展.本文对管理会计工具在A医院管理中的具体应用进行阐述,为建立健全公立医院管理会计体系提供参考.
Abstract
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.
关键词
管理会计工具/公立医院/应用Key words
Management accounting tools/Public hospitals/Application引用本文复制引用
出版年
2024
NETL
NSTL
万方数据