CAJ | 학술논문

针对全成本核算过程中收入数据统计存在的问题，运用1+3质量管理模式进行持续改进，通过分析查找根本原因，完善服务流程，建立相关制度，提高执行科室归并的准确性，以此更加准确反映各科室的收入情况，保证全成本核算的质量。
침대전성본핵산과정중수입수거통계존재적문제，운용1+3질량관리모식진행지속개진，통과분석사조근본원인，완선복무류정，건립상관제도，제고집행과실귀병적준학성，이차경가준학반영각과실적수입정황，보증전성본핵산적질량。
1+3 quality management model was used to constantly improve the process of full cost accounting with focus on the problems related with income statistics. By analyzing the root cause, improving the service process and establishing relevant system, the classification accuracy of income was improved with better reflection of the income situation of each department and guarantee for the quality of full cost accounting.