Construction and Suggestion of Data Dictionary of Cost Accounting Unit in Public Hospitals
Objective According to the Standard of Cost Accounting in Public Hospitals,this paper discusses how to construct the data dictionary of cost accounting unit in the hospital total cost accounting information system.Methods According to this standard,this paper makes an empirical analysis of the establishment of unit dictionaries in public hospitals for cost verification.Results This paper sums up the difficulties and problems existing in the implementation of this specification,and puts forward some suggestions on constructing a set of scientific,standard and flexible high-quality unit data dictionary.Conclusion Perfecting the data dictionary of cost accounting unit is the key work to ensure the maximum function of cost accounting information system and to ensure the realization of efficient and high-quality hospital management.
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