【摘要】 介绍公共卫生机构成本核算的现况及背景,并对成本核算的层次、内容和目的进行了探讨。提出了成本核算的思路和理论模型,探讨了成本核算在微观和宏观两个层面的应用以及如何在公共卫生机构内组织和实施成本核算工作。更多还原

【Abstract】 This paper introduced some general information and background for cost accounting in public health institutions as well as the contents and purposes of cost accounting. Methodologies, models and applications for cost accounting were discussed. How to organize and implement cost accounting is suggested in the final part of the paper.更多还原