Abstract：
Healthcare institutions are business systems that provide different medical products and services to improve the health and quality of life of users of products and services. First of all, this is reflected in the differing complexities of the business, but also of the products and services they offer, as well as the different costs they cause. Thus, some products or services cause high indirect costs, while others require higher direct costs. For health care managers to make the right business decisions, they must continually have timely, quality and truthful information at their disposal. This information is provided by the management accounting of the institutions. This paper aims to present management accounting activities that enable the acquisition of information necessary for decision making.
摘要：
医疗机构是提供不同医疗产品和服务的业务系统，以提高产品和服务用户的健康和生活质量。首先,这反映在业务的不同复杂性上，以及他们提供的产品和服务，以及它们造成的不同成本。因此，某些产品或服务会导致较高的间接成本，而其他人则需要更高的直接成本。为了让医疗保健管理者做出正确的商业决策，他们必须不断地及时，他们掌握的质量和真实的信息。这些信息由机构的管理会计提供。本文旨在介绍能够获取决策所需信息的管理会计活动。
