国内少数学者对医院成本核算作过研究和探讨。
In China, a few scholars have conducted studies and researches on the cost accounting in hospitals.
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.
论述了医院成本核算的必要性和现实性，阐明了医疗成本的经济实质和实现内容。
The article discussed the necessity and reality of cost accounting in hospital and explained the economical essence and main contents of medical cost.
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.
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.
中间件技术在医院成本核算中的应用，不仅调用查询、统计分析方便快捷，而且大大提高了数据汇总的稳定性和一致性。
In hospital cost accounting, middleware technology will facilitate not only the speed on data calls, query, statistics and analysis, but also the stability and consistency on data collection.
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.
通过对发达国家不同阶段出现的医院成本核算方法典型研究的介绍和评价，预测其未来研究方向，提出我国医院成本核算研究的建议。
By introducing typical cost accounting methods in hospitals of different period, this article figured out its new development and provided Suggestions to hospitals in our country.
结果：医院在实行全成本核算时，对间接费用的分摊方法加以选择和有效运用；
Result Hospitals can choose and use the indirect expensives share methods actually when they carry out the whole cost accounting.
医院成本能否及时、准确地归集，关系到成本核算数据的真实、可靠。
The accurate and prompt collecting of hospital cost is important for gathering real and reliable data for cost accounting.
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.
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.
在日益激烈的市场竞争中，医院可以通过推进全成本核算创建节约型医院。
In gradually fierce market competition, the hospital can come to establish an economy type hospital by pushing forward entire cost accounting.
概述了成本核算在医疗领域的应用，详细介绍了医院开展成本核算具体方法及成本核算应遵循的原则。
The thesis summarizes the application of cost accounting in the medical field, and elaborates the principles and methodology to apply cost accounting in hospital.
同时，医院医疗成本核算应建立包括科室成本核算、医疗项目成本核算和病种成本核算在内的医疗成本核算体系。
In the meantime, hospital medical cost accounting ought to form a system that includes department cost accounting, medical procedure cost accounting and disease entity cost accounting.
网络化管理可以提高成本核算的准确性和及时性，可以调整医院资源合理化使用。
Network management can improve costing accurately and in time, regulating rational use of hospital resources.
医院经营管理中存在的问题和解决措施， 组织实施医疗设备成本核算是一件非常有意义的事。
The existing problems and taking measures in hospital management. To make costing account is necessary and essential.
文章从财务管理的角度探讨公立医院如何有效构建全成本核算体系并保持与会计支出间的勾稽关系。
The thesis discusses on how to build and maintain a full cost management system effectively and keep it relative to hospital expenditure from finance management.
医院实施全成本核算后，医疗设备的成本效益受到密切关注。
The cost effectiveness of medical facilities has been followed with great interest since the adoption of full cost accounting in hospitals.
成本核算与医院经济责任制相结合；将医疗部门成本与服务保障成本分别核算。
The Economic Responsibility System and separating the costs of medical department from service items costs.
目的：比较和评价医院管理中各种成本核算方法的优劣，分析成本核算的发展趋势。
Objective: To evaluate different cost accounting methods in hospitals and analyze the development tendency.
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.
在建设成本核算体系的同时，医院也要注意成本核算与医疗服务等各种关系的处理。
And at the time setting up the system of the planned cost accounting, the hospital deal with the relation in order between the planned cost accounting and service of medical treatment.
由于医院会计支出范畴和内涵发生了变化，医院全成本核算也应作相应调整，以适应新制度的要求。
The scope and connotation of hospital accounting expenditure have changed at the same time. Hospitals should adjust cost management to meet the needs of the new version.
通过全成本核算有利于掌握医院全成本动态，提高医院的经济效益。
Full cost accounting in favor of those through the whole hospital cost trends, to enhance the economic benefits of the hospital.
通过全成本核算有利于掌握医院全成本动态，提高医院的经济效益。
Full cost accounting in favor of those through the whole hospital cost trends, to enhance the economic benefits of the hospital.
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