英語翻譯隨著醫療市場的發展,醫院面臨的競爭日趨激烈,環境日趨複雜,如何做好成本控制與分析將會成爲醫院經營管理主要的努力方

題目：

英語翻譯
隨著醫療市場的發展,醫院面臨的競爭日趨激烈,環境日趨複雜,如何做好成本控制與分析將會成爲醫院經營管理主要的努力方向.而且隨著支付制度的改革,醫院更須肩負起自身存亡的責任,爲了在有限的資源下獲取最大的效益,必須對醫院自己的每一項服務進行成本分析,以充分了解各醫療服務成本及部門經營的成效,掌握其整體的財務狀況.因此引進企業化管理,強調成本意識是順應改革的趨勢,推動醫院發展的需要.傳統的醫院成本會計制度以及傳統的成本管理模式已無法應對目前醫院經營環境的變化和需要.採用先進的成本管理模式,彌補醫院成本管理的不足具有更加重要的現實意義.本文根據作業成本法的理論基礎,並按照實施作業成本法的基本思想與延邊醫院現行成本核算制度進行了對比,分析醫院現行成本核算制度的不足.針對延邊醫院的成本核算信息,分析作業成本法在延邊醫院實施的必要性和可行性.對延邊醫院實施作業成本法提出了應遵循的原則與基本步驟,同時指出實施過程中可能出現的問題.

解答：

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.