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alcm mo xing zai yi yuan gu ding zi chan guan li zhong de yun yong
Author(s): 
Pages: 101-106
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  医院固定资产资产生命周期管理申购环节指标体系;
Abstract: 新医改的进一步落实,使得医院财务正式进入精细化核算的新阶段,作为资产—技术依赖型的高精机构,医院本身对于资产有着巨大的依赖性,但其在资产管理方面的表现不尽如人意。基于ALCM模型,通过整合RA医院固定资产管理的大量实践数据,建立资产三维评价模型。以B类设备申购环节为例,通过多次问卷调查确定适配的申购环节指标体系,分析其在RA医院的应用。
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