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随着医药卫生体制改革的推进,医院在施行成本管理、推行成本核算逐渐成为医药工作的重点。通过研究医院成本核算和管理,探讨构建成本管理系统的有效措施,并提出我们的一些实施经验。本文分析了就医院成本核算的内涵、医院成本应注意的问题及完善成本核算的对策等进行了探讨,只有通过充分挖掘人力、财力、物力,才能使医院的资源得到最有效的利用。
With the advancement of the reform of the medical and health system, the implementation of cost management by hospitals and cost accounting have gradually become the focus of the medical work. Through the study of hospital cost accounting and management, to explore effective measures to build cost management system, and put forward some of our implementation experience. This article analyzes the connotation of the hospital cost accounting, the hospital cost should pay attention to problems and improve the cost accounting countermeasures were discussed, only by fully taping human, financial and material resources, the hospital resources can be the most effective use.