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随着医院改革的不断深入,简单的科室核算已不能满足医院经济管理的需要,开展科室财务分析,是进一步加强医院财务管理,促进医院发展的重要措施之一。 一、业务收入分析 我院实行科室财务分析已有8年,形成了一套行之有效的分析法。首先把医院各部门分成五大片:病区、门诊、药剂、医技、后勤,相应编制出五大片经济活动分析表。
With the continuous deepening of hospital reform, simple department accounting can no longer meet the needs of hospital economic management, and financial analysis of departments is one of the important measures to further strengthen hospital financial management and promote hospital development. First, the business income analysis Our school has implemented financial analysis of departments for eight years, forming a set of effective analysis. First, the hospital departments were divided into five major segments: wards, outpatients, pharmaceuticals, medical technology, logistics, and accordingly compiled five major economic activity analysis tables.