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当前医疗卫生体制改革不断深入,医院成本管理在诸多方面都发生了较大的变化。能否有效实现目标成本管理,对于医院的顺利运行和健康发展,保障其战略目标的实施具有重要意义。本文围绕医院目标成本管理,介绍了当前医院在这方面的运用情况,并结合成本作业法分析其在成本管理中应用的可行性。
At present, the reform of the medical and health system is deepening, and hospital cost management has undergone major changes in many aspects. The effective management of the target cost can be of great significance to the smooth operation, healthy development of the hospital and the implementation of its strategic objectives. This article focuses on the hospital cost management, introduces the current hospital in this aspect of the application, combined with cost operation method to analyze its feasibility in cost management.