药房的可变预算编制
Variable budgeting in the pharmacy.
作者信息
Hayes T I
出版信息
Hospitals. 1979 Jan 16;53(2):119-20.
PMID:758279
Abstract
Because the operation of the pharmacy department is critical to the successful financial management of any hospital, pharmacists need to develop systematic budgeting systems that truly reflect costs. The variable budgeting techniques proposed by this author can reflect fluctuations in the cost of drugs.
摘要
由于药房部门的运营对于任何医院的成功财务管理至关重要，药剂师需要开发能够真实反映成本的系统预算体系。本文作者提出的可变预算技术能够反映药品成本的波动。
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