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:为了提高医疗资源和财产管理水平 ,供应室于 1998年 6月开始实施全成本核算管理 ,实行 1年后 ,对供应室人员及各项消耗指标进行对比分析。结果在保证质量的基础上 ,核算后人员减少了 2 0 .8% ;冷水、热水、蒸汽、电量、消耗医材等指标明显下降 ,与成本核算前比较 ,差异有极显著性 (P<0 .0 0 1)。提示成本核算管理有利于降低成本 ,节支增效 ;与之配套的管理制度对顺利实施成本核算管理亦发挥了重要作用
: In order to improve the level of medical resources and property management, the supply room began to implement full cost accounting management in June 1998. After being implemented for one year, the supply room personnel and various consumption indicators were compared and analyzed. As a result, on the basis of quality assurance, the post-accounting personnel decreased by 20.8%; indicators such as cold water, hot water, steam, electricity, and medical supplies declined significantly, and there was a significant difference compared with the cost before accounting (P< 0 .0 0 1). It is suggested that cost accounting management will help reduce costs, save costs and increase efficiency; and its accompanying management system will also play an important role in the smooth implementation of cost accounting management.