| 摘要: |
| 本研究基于管理会计对会计信息集成、会计与业务集成的条件下，通过在药品、卫生材料和检验试剂等物资进出医疗机构这个闭环上设置不同管理结点，获取相关会计或业务信息，实行闭环管理，从根源上解决目前医疗机构内部对药品、卫生材料和检验试剂等物资的粗放管理和断层管理带来的这种问题，提高医院对物资的管理效率。 |
| 关键词: |
| DOI： |
|
| 基金项目: |
|
| Research on closed loop management about hospital materials based on the perspective of management accounting |
|
| () |
| Abstract: |
| Integrated accounting and business information in accordance with management accounting，We set up different management nodes in the closed loop of the materials,such as medicine, sanitary materials and test reagents.We can get the relevant information.They can solve the problems of the extensive management of materials,improve the efficiency of the management of hospital materials. |
| Key words: |
