标题:
医院成本预算管理的探索Exploration of Public Hospital Cost Budget Management
作者:
陈剑刚, 陈士敏, 孙铁红
关键字:
成本, 控制, 预算, 管理Cost, Control, Budget, Management
期刊名称:
《Frontiers of International Accounting》, Vol.5 No.3, 2016-09-13
摘要:
目的：探讨医院预算的管理方式。方法：通过成本预算目标的确定、成本控制方案的实施和成本执行情况的评价，建立以成本控制为核心的医院预算管理模式。结果：使医院经济活动的全过程得到及时控制。
Objective: To explore the management mode of hospital budget. Methods: To establish the hospital budget management mode based on cost control by the means of determining the target cost budget, implementing the cost control program and evaluating the cost implementation. Result: To control the whole process of hospital economic activities.