论文部分内容阅读
目的探讨改善成本差异性影响的成本核算对医院金融管理的影响。方法选择本院2015年整年成本核算数据为样本,并取医技科室为研究对象,通过降低边际成本作为变化因素,分析比较成本核算结果和参与核算的科室的意见反馈。结果各医技科室的绩效补贴与之前相比都下降了,并且利润越高的科室,下降越明显,使各个科室的边际成本核算得到有效控制。结论改善边际成本差异性影响的成本核算能够有效提高医院的利润,提高了员工工作的积极性,对医院的金融管理具有积极的意义。
Objective To explore the impact of cost accounting on hospital financial management to improve the impact of cost differences. Methods Select the annual cost accounting data of 2015 as a sample, take the medical technology department as the research object, analyze and compare the cost accounting results and the opinions of the departments participating in the accounting by reducing the marginal cost as the change factor. Results As a result, the performance subsidies of all medical departments declined compared with those before, and the departments with higher profits declined more obviously, so that the marginal cost accounting of various departments was effectively controlled. Conclusion The cost accounting to improve the marginal cost difference can improve the profit of the hospital and increase the enthusiasm of the staff, which is of positive significance to the hospital’s financial management.