企业传统成本管理方法局限于对生产领域生产成本的控制，具有间接成本归集和分配方法的弱点。

The methods of traditional cost management of an enterprise is limited in the control of production cost in production field, whose weakness lies its indirect cost collection and allotting methods.

youdao

全成本核算将医院一定时期内发生的医疗服务费用进行归集、汇总、分配，计算医疗服务总成本和单位成本。

Full cost accounting will occur during a given period of medical services in hospital costs collection, summary, distribution, calculate the total cost of medical services and unit costs.

youdao