Financial measures using ABC and RCA accounting will most likely be useful only for overall company health (macro level) and should not be used to track process improvement (micro level).
So we should het micro and macro countermeasures to perfect the hospital administrative office accounting.
所以要从宏观与微观上采取相应的对策，来完善医院科室核算。
3
This paper tries to put forward some macro statistic indexes from statistic accounting perspective to measure the cost benefit of modern logistic industry and constructs logistic evaluation system.