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药品收入是医院业务收入的主要来源之一,同时药品也占用了医院大量的货币资金,所以对药品进行行之有效的财务管理是医院财务管理的重中之重。加强医院药品财务管理,可以在一定程度上提高医院经济效益,增强医院在医疗市场中的竞争力。本文着重介绍了药品财务管理中的两种管理模式:金额化管理模式和数量化管理模式,此外还提出了药品财务管理工作中可以实施的扩展方法:库存高低限量法、ABC分类法。
Revenue from medicine is one of the main sources of hospital business income. At the same time, medicines also occupy a large amount of money in the hospital. Therefore, effective financial management of drugs is the most important part of the hospital’s financial management. Strengthening the financial management of hospital medicines can improve the economic benefits of hospitals to a certain extent and enhance the competitiveness of hospitals in the medical market. This article focuses on two kinds of management modes of drug financial management: the quantitative management mode and the quantitative management mode. In addition, it proposes the extension methods that can be implemented in the financial management of pharmaceuticals: the Inventory Limit Method and ABC Classification Method.