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.
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.
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.
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.
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.
从而引入竞争机制，强化人才竞争能力，优化团队组合，推动全成本核算。
Cost accounting will develop basing on introducing competition mechanism, reinforcing competition capability of human resource and optimizing regrouping.
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.
本文讨论了全成本核算的内容及方法，对实行全成本核算的前提及其作用进行了分析。
The paper discusses the content and methods of the total cost accounting. The precondition and role of the total cost accounting are also analyzed.
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.
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.
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.
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.
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