摘要
成本费用控制是医院财务内部控制的一项重要内容,对于医院经济活动的顺利开展和内部控制的规范具有重要意义。将PDCA循环引入内部控制体系中的成本费用控制,寻找和管理关键控制点,抓住问题的本质,制定相应对策措施。
Cost control is an important part of internal control management of hospital finance. It has important im- plications for the smooth development of economic activity and internal control specification. PDCA cycle can be intro- duced into the internal control system of cost control to search and manage critical control nodes, capture the prob- lem essence, and formulate the appropriate countermeasures.
出处
《中国医院管理》
北大核心
2016年第9期74-75,共2页
Chinese Hospital Management
关键词
PDC循环
医院内部控制
成本费用
PDCA Cycle, internal control management, cost control
