道與術之路管理會計的應用借鉴与启示Ø醫管分工合治Ø建制與執行Ø幕僚審查制度Ø專科經營制度的目的Ø責任中心的意義Ø責任中心的种类人本济世厚德载物•收益中心(revenuecenter)•成本中心(costcenter)•費用中心(expensecenter)•利潤中心(profitcenter)•投資中心(investmentcenter)•產品別中心(productcenter)Ø責任中心的目标財務目標收入人本济世成本、費用厚德载物損益投資報酬率投資回收年限非財務目標...
LONDON/GREATBRITAINAnAttractiveOpportunityforInvestorsEUROPEANMEDICALTECHNOLOGYDISTRIBUTIONMANAGEMENTSUMMARYMedicalTechnology,orMedTech,isanattractivemarketbothduetoitsunderlyinggrowthdrivers,liketheageingpopulationandtheroleoftechnologyinconstraininghealthcarespend,aswellasitsrelativeresiliencetoeconomiccycles.However,deliveringMedTechproductstohealthcareprovidersischallengingandinvolvesservin...
