论文部分内容阅读
医院实行成本核算,既是医院经济管理的主要内容,也是改善经营,提高科学管理水平的客观要求。进行成本核算,对卫生服务过程中的活劳动和物化劳动消耗进行记录、计算、分析和比较,能够正确反映成本的变化情况,便于采取措施,控制费用,提高经济效益。 我院实行成本核算已达3年之久,形成了一整套行之有效的管理办法。多年来,我们采用统一管理,上下结合,医院和科室两级核算的形式,在完善约束条件的前提下,把医院的收支指标分解,下达给科室,并制定质量指标、考核指标,从而更好地反映出医院的收支情况和科室核算情况。
The implementation of cost accounting in hospitals is not only the main content of hospital economic management, but also an objective requirement for improving operations and improving scientific management. Cost accounting, recording, calculation, analysis and comparison of live labor and materialized labor consumption in the process of health services can correctly reflect changes in costs, facilitate measures, control costs, and increase economic efficiency. Our institute has implemented cost accounting for 3 years and formed a set of effective management methods. Over the years, we have adopted the form of unified management, up-and-down integration, and two-level accounting for hospitals and departments. Under the premise of improving constraints, the hospital’s income and expenditure indicators have been decomposed and released to departments, and quality indicators and assessment indicators have been formulated. Good reflection of the hospital’s income and expenditure and department accounting.