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按现行《医院会计制度》支出项目分类,我院将公务费、业务费、卫生材料费、其他材料费、低值易耗品费、其他费用等7大类属于医疗支出的可变成本部分支出进行重点控制。一般来说,这部分费用的开支与消耗,均占医院总支出成本的13％以上.若管理得当,100～200张床位以上的医院,每年可直接节省开销1～5万元以上。通过节流和控制这些可控可变成本,既为医院带来了经济效益,也为促进医院的事业发展而积累了资
According to the current “Hospital Accounting System” expenditure item classification, the seven major categories of government funds, business fees, health materials, other materials, low-value consumables, and other expenses are the variable costs of medical expenses. Expenditures are controlled with emphasis. In general, the expenditure and consumption of this part of the cost account for more than 13% of the total cost of the hospital’s total expenditure. If properly managed, hospitals with 100-200 beds or more can directly save more than 1 to 50,000 yuan each year. By throttling and controlling these controllable and variable costs, it has brought economic benefits to the hospital and accumulated funds to promote the development of the hospital.