Cost Accounting and Quantitative Methods 成本会计与量化方法 ; 成本会计与数值方法
methods of cost accounting 作业成本计算法
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。
Different cost accounting methods usually lead to different cost accounting results thereby having their effect on the results of product profitability evaluation.
不同的成本计算方法往往导致不同的成本计算结果，从而影响产品盈利能力的评价结果。
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.
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。
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