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.
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.
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.
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