建立完善的成本核算管理体系是以上环节实现的制度保证。
Perfect costing management system was the institutional grantee of implementing the above circles.
以单病种临床路径为基础进行成本核算研究是医院成本核算管理的新模式。
Cost accounting research on the basis of single-disease clinical pathway is the new pattern of hospital cost accounting and management.
简述医院成本核算管理与控制，分析医院成本核算控制与管理必须处理的几种关系。
The paper primarily discusses the management and control of hospitals' cost accounting and analyzes several relations needs to be treated between hospital cost accounting control and management.
当前，企业已不再满足于现有的工作繁重且效率低下的成本核算管理和落后的成本计算方式。
At present, enterprises are no longer satisfied with the single and inefficient management and poor cost-accounting method of calculation.
平衡计分卡作为一种战略管理工具，在医院成本核算管理中的应用有利于达成成本管理的目标。
As a tool of strategic management, the application of balanced scorecard (BSC) in the cost. accounting of hospitals benefits the achievement of cost management.
要增加医院经济效益，必须首先加强医院成本核算管理，其中医疗科室成本核算则显得特别重要。
To increase economic benefit of hospital, it is necessary to intensify management of cost accounting first, in which cost accounting of clinical department is of especial importance.
本文综述了以单病种临床路径为基础的成本核算管理的国内外相关研究成果，并对研究现状进行了总结和分析。
Relevant research of cost accounting and management at home and abroad is summed up on the basis of single-disease clinical pathway, and the research status is summarized and analyzed.
本文阐述了如何运用医院成本核算计算机管理模式进行成本管理，并就医院成本核算管理系统的功能与作用进行了分析与介绍。
The author elaborated how to carry out cost management with computer management system. Moreover the function of the computer management system was discussed.
随着云计算的到来，我们很快意识到这种对资源使用的计量还有另外一个重要的管理角度——成本核算。
With the advent of cloud computing we quickly realized that this metered resource usage had another important management perspective - costing.
实施井下作业成本核算不仅需要建立和完善内部管理制度，还要有必要的信息系统予以支撑。
Carrying out the cost calculation of underground activity not only needs to set up and perfect the inner management system but also needs information system to back it up.
实施项目法管理，加强项目成本核算，提高企业经济效益。
Applying the project management, Strengthening the project cost accounting, Improving the enterprise economic benefit.
全成本核算是医院进行科学管理加强内部控制的重要手段。
Overall cost accounting is an important scientific management means of strengthening internal control in modern hospital.
研究表明：高校科研经费的全成本核算是今后科研经费管理的发展趋势。
The research result shows that the overall cost accounting is the trend in the research funds management in the future.
施工企业要想准确地进行成本核算和搞好经济活动分析，就应该搞好预、结算的管理。
The construction enterprises are to do well and accurate cost accounting and analysis of economic activity, they should do a good job pre-and settlement management.
铸造工艺的经济管理就是根据铸造工艺特点，按照成本核算的方法，从中选择一种最佳工艺。
According to foundry technique feature and the cost checking on economic management, the foundry selects the better one from them.
物流成本核算是物流成本控制和管理的前提条件。
Logistics cost accounting is the precondition of the control and management to logistics costs.
未来的成本会计无论在成本管理思想上，还是在成本核算范围与方法上均有新的突破。
For the future cost counting will break through not only in cost managerial thought but also in the scope and method of cost counting.
大学组织变革成本核算影响着大学组织变革的动机形成、路径选择、过程推进、管理质量和绩效评价。
The costing of university reform affects the reform motive formation, the reform way choice, the reform process advancement, the reform management improvement and the reform performance appraisement.
本文论述了“项目成本核算制”成本管理的理念特征和建立施工企业成本管理体系，掌握成本管理及控制的要点。
This paper expounds character of cost management of project cost accounting system, control key point of founding construction enterprise cost management system.
机械费用的控制必须做好两方面的工作：严格机械成本核算和严格机械设备管理。
To control of machinery expenses two works must be done well: the first is strict machinery cost check, and the second is strict management of machinery and equipments.
目的：解决疗养院无法套用医院科级成本核算系统来管理科级成本的问题。
Objective to solve the problem of hospital Bureau class cost accounting system to manage the Branch class cost.
高校教育成本核算，有利于加强财务管理体制改革，提高办学效益。
Cost accounting of higher education is of benefit to sy st em reform of financial administration and raising the costbenefit of running education.
成本管理是指企业生产经营过程中各项成本核算、成本分析、成本决策和成本控制等一系列科学管理行为的总称。
Cost management is the process of enterprise production cost accounting, cost analysis, cost and cost control and so on a series of decision-making science management behavior.
工程项目施工管理推行项目经理责任制和项目成本核算制是提高施工企业管理水平和效益的有效措施。
Project manager responsibility system and project cost keeping system are two effective measures to improve the level of management and efficiency of construction enterprises.
管理会计主要为企业的管理部门提供信息，它主要涉及成本核算、规划、控制与业绩、评价等内部会计职能。
Management accounting mainly provides information to management of a firm, and it is related to the internal accounting functions of cost determination, planning, control and performance evaluation.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
因此，探索一套有效的物流持有成本核算方法，加强企业物流持有成本的核算和控制，己成为现代企业经营管理中的一个重要课题。
Therefore, to explore an effective logistics cost accounting method and strengthen enterprise logistics cost accounting and control has become an important issue of the modern enterprise management.
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