公立医院食堂成本核算体系的几点建议

稿源:产业创新研究 所属栏目: 创新研究

赖良娣

(广东省人民医院(广东省医学科学院),广东 广州  510080)

摘要:医院食堂与广大员工的切身利益密切相关,通过构建完善的食堂成本核算体系,能够促进医院内部和谐、食堂经营有序,促进医院可持续发展。对此,本文首先对公立医院食堂成本核算进行介绍,然后对公立医院食堂成本核算的必要性进行分析,并对构建公立医院食堂成本核算体系的几点建议进行详细探究,以期促进医院食堂财务管理水平的提升。

关键词:公立医院;食堂;成本

Abstract: The hospital canteen is closely related to the vital interests of the employees. Through the establishment of a perfect canteen cost accounting system, it can promote the internal harmony of the hospital, the orderly operation of the canteen, and promote the sustainable development of the hospital. In this regard, this paper first introduces the cost accounting of canteens in public hospitals, then analyzes the necessity of cost accounting in public hospital canteens, and conducts in-depth research on several suggestions for building a canteen cost accounting system in public hospitals in order to promote financial management in hospital canteens. Level of improvement.

Key words: public hospital; canteen; cost

作者简介:赖良娣(1976-),女,初级经济师,在职研究生,主要从事医疗设备耗材采购及管理工作。

知网链接:http://kns.cnki.net/kcms/detail/detail.aspx?dbcode=CJFD&filename=CYCX201804016&dbname=CJFDTEMP