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wo yuan he zhun ke shi yong fang mian ji de shi jian yu ti hui
Author(s): 
Pages: 870-872
Year: Issue:  11
Journal: Chinese Journal of Hospital Administration

Abstract: 目前,医院实行成本核算是适应市场经济的必然选择.只有通过降低成本、提高效率,才能促进医院的可持续发展[1].在医院的运行成本中,房屋维修基金和水电暖气等费用占有相当的比重,而医院分摊这些总费用与科室用房面积密不可分.因此,准确核定科室用房面积是医院实施成本核算的重要前提.
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