英语翻译随着医疗市场的发展,医院面临的竞争日趋激烈,环境日趋复杂,如何做好成本控制与分析将会成为医院经营管理主要的努力方向.而且随着支付制度的改革,医院更须肩负起自身存亡的

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英语翻译
随着医疗市场的发展,医院面临的竞争日趋激烈,环境日趋复杂,如何做好成本控制与分析将会成为医院经营管理主要的努力方向.而且随着支付制度的改革,医院更须肩负起自身存亡的责任,为了在有限的资源下获取最大的效益,必须对医院自己的每一项服务进行成本分析,以充分了解各医疗服务成本及部门经营的成效,掌握其整体的财务状况.因此引进企业化管理,强调成本意识是顺应改革的趋势,推动医院发展的需要.传统的医院成本会计制度以及传统的成本管理模式已无法应对目前医院经营环境的变化和需要.采用先进的成本管理模式,弥补医院成本管理的不足具有更加重要的现实意义.本文根据作业成本法的理论基础,并按照实施作业成本法的基本思想与延边医院现行成本核算制度进行了对比,分析医院现行成本核算制度的不足.针对延边医院的成本核算信息,分析作业成本法在延边医院实施的必要性和可行性.对延边医院实施作业成本法提出了应遵循的原则与基本步骤,同时指出实施过程中可能出现的问题.

Answer 1

Along with the development of hospital medical market, facing the increasingly fierce competition, the environment is becoming increasingly complex, how do cost control and analysis will become the main hospital management. And as the payment system reform, more should shoulder the hospital, the responsibility for their survival in limited resources to maximize the benefit of hospital, must oneself each service cost analysis, to fully understand the medical service cost and department of management, grasp their overall effectiveness of the financial situation. Therefore, the enterprise management, introduction to emphasize cost consciousness is the tendency of reform, promote the development of hospital needs. The traditional hospital cost accounting system and traditional cost management pattern already could not cope with the current hospital management environment changes and needs. Adopted advanced management mode, the cost for the shortage cost of hospital management is more important practical significance. Based on the theoretical basis of activity-based costing, according to the implementation of the basic thoughts of activity-based costing with yanbian hospital cost accounting system comparison, analyzes the current cost accounting system of hospital. In yanbian hospital cost accounting information, analyzes the activity-based costing method in yanbian hospital, the necessity and feasibility of implementation. In yanbian hospital implementation of activity-based costing puts forward the principles that should be followed with basic steps to implement process, and pointed out problems that may occur.