论文部分内容阅读
随着经济体制改革的深化,医院逐步实行了成本核算,各级领导的经营能力也有所加强。但如何有效地控制医疗成本,降低医疗费用,是当前医院工作的重要课题。笔者认为,可采取以下几种控制方法。一、建立内部分级归口管理的成本责任制医院内部有药品销售、制剂、辅助服务等部门,这些部门所发生的费用都要计入医疗成本。为了对各部门所发生的费用进行有效的控制,医院应建立以财务部门为首的,各职能部门参加的,分级归口管理的成本控制责任制度,将成本控制指标进行层层分解,明确各责任部门、责任人的具体目标,并进行定期检查考核,还要在实施中不断完善。
With the deepening of the reform of the economic system, the hospital has gradually implemented cost accounting and the management capabilities of leaders at all levels have also been strengthened. However, how to effectively control medical costs and reduce medical expenses is an important issue in current hospital work. The author believes that the following control methods can be taken. I. Establishing a cost-responsibility system for internal classification and centralized management The hospital has departments for drug sales, preparations, and ancillary services. The expenses incurred by these departments must be included in the medical costs. In order to effectively control the expenses incurred by various departments, the hospital shall establish a cost control responsibility system led by the financial department, with participation of various functional departments, and centralized management at different levels. The cost control indicators shall be decomposed hierarchically to clarify the responsible departments. The specific objectives of the responsible person, and regular inspections and assessments, must be continuously improved during implementation.