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医院成本管理作为一项重要工作,受到人们的关注与重视,作为一种战略性利润与成本管理工具,目标成本法能够对医院病种成本进行管理与规划。当前医院病种成本的实现需要经历三个阶段,分别是计算成本差异、优化治疗方案、组织实施,其中优化治疗方案是目标成本管理的基础,需要将临床路径作为基础,积极优化临床路径,降低成本,实现目标成本。
As an important work, hospital cost management receives people’s attention and attention. As a strategic profit and cost management tool, the target cost method can manage and plan the cost of hospital disease. At present, the cost of disease in hospital needs to go through three stages, which are calculating the cost difference, optimizing the treatment plan and organizing the implementation. The optimal treatment plan is the basis of the target cost management. The clinical path should be taken as the foundation to actively optimize the clinical path and reduce Cost, to achieve the goal of cost.