costs accounting by departments 中文意思是什麼
costs accounting by departments
解釋
按部門核算的成本會計- costs : 訟費
- accounting : n. 1. 會計；會計學。2. 賬；記賬；清算賬目。
- by : adv 1 在側，在旁，在附近。2 （擱）在一邊，（放）到旁邊，（存）在一旁；收著。3 （由旁邊）經過，過...
- departments : 子頻道
-
The hospital total cost accounting on the basis of appirtionning the administrative and logistics management costs, medical auxiliary service costs and medical technical service costs to the medical clinical departments by the three - level apportionment principle are introduced in brief, and the virtues and defects of the staff number apportionment method, the work amount apportionment method and the business volume apportionment method are analysed respectively
摘要按照三層次分攤原則，將醫院的行政後勤管理成本、醫療輔助服務成本和醫療技術服務成本分攤到醫療臨床科室的醫院全成本核算當中，進而對職工數分攤法、工作量分攤法和營業額分攤法的優點和弊端進行了分析。
分享友人