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随着我国医药卫生事业的发展和医疗体制改革的不断深入,我国对医疗机构的各项要求也不断提高,如何做好医院的管理工作特别是成本管理工作成为提高医院竞争力的有效途径。近几年,全成本核算管理概念一经引入后便成为了医疗管理各界关注的焦点。因医院自身的行业特殊性,其成本核算与一般工商企业的工作相比不尽相同,财务内容信息多元,成本核算质量要求精准透明,对财务状况和经营成果要求反映真实,因此实施全成本核算管理非常具有实际意义。本文基于对我国医院实施全成本核算的重要性及意义的展开分析,对于如何做好全成本核算管理提出几点策略,以期促进医院全成本核算更有效开展。
With the development of medical and health undertaking and the deepening of medical system reform in our country, the requirements of medical institutions in our country are also constantly improving. How to do a good job in hospital management, especially cost management, has become an effective way to improve the competitiveness of hospitals. In recent years, the concept of total cost accounting management has become the focus of attention of all sectors of medical management. Due to the particularity of the hospital’s own industry, the cost accounting is different from that of the general industrial and commercial enterprises. The information of the financial contents is diversified, the quality requirements of the cost accounting are accurate and transparent, the requirements of the financial status and operating results are reflected, therefore the implementation of full cost accounting Management is very practical. Based on the analysis of the importance and meaning of implementing full cost accounting in Chinese hospitals, this article puts forward some strategies for how to do the full cost accounting management in order to promote the full cost accounting of hospitals more effectively.