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医院的业务收入中60%来源于药品收入,所以加强对库房药品的管理是医院财务管理的重要内容之一。然而目前不少医院忽视对这项内容的管理,财务科与药剂科互相推诿,造成很大经济损失。笔者认为财务科与药剂科应根据医院具体情况,明确分工,着重从以下几个方面加强对库房药品的管理。1.实行计划采购,合理组织供应。保管人员应根据储备量及药品使用等情况,按月编制类别品种购置计划,报经领导审批后组
Hospital business income from 60% of drug revenue, so to strengthen the management of the Treasury drugs hospital financial management is one of the important elements. However, at present, many hospitals ignore the management of this content. The finance department and the pharmacy department push each other out, resulting in great economic losses. The author believes that the financial department and pharmacy should be based on the specific circumstances of the hospital, a clear division of labor, focusing on the following aspects to strengthen the management of the Treasury drugs. 1. Implementation of planned procurement, rational organization of supply. Custodians should be based on the amount of reserves and the use of drugs and other categories on a monthly basis the preparation of species purchase plan reported to the leadership after the approval group