其目的是通过对医院成本的核算与管理，降低医院运营成本，提高医院效益。
The objective of the discussion is to reduce the operating cost and enhance the profitability of hospital through the accounting and management of hospital costs.
通过企业的核算与管理，为决策者提供明晰的财务分析，核算，预测等报表。
To check and manage Account and provide the list of Analysis, Accounting, Forecast etc.
传统成本法已经不能适应管理者的要求，作业成本核算与管理方法应运而生。
The traditional cost method already couldn't satisfy manager's requirement, so the method of Activity-Based Costing and Management emerged.
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