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随着我国的卫生改革不断深入与推广,医院规模不断壮大,运营成本不断增加,成本消耗程度大、医疗资源利用率偏低的情况,加之物价上涨高,物资耗费加大,过度追求规模、盈利的医院,在成本管控方面发生了系列问题,这些问题对医院财务成本管理工作提出新的要求,激烈的市场竞争中,有效进行财务成本管理,提升经济效益,才可以使医院适应市场经济发展。因此,构建完整、合理的成本管理体系十分重要。在我国,很多的医院都属于事业单位,所以很少对医疗的竞争、管理机制以及医疗的服务进行综合的考虑。加之,新会计制度下,对医院的财务成本控制管理已成为医院财务管理的一项重要工作,本文重点对三甲A医院财务成本管理中主要存在的问题,如:成本管理观念淡漠、成本控制流于形式、缺乏科学的方法体系、成本管理结构不合理等。以全面成本管理为思路,着力以预算控制为点,提出三甲A医院财务成本管理、监督建议与对策,期望能对医院成本管理提供参考、借鉴。
With the continuous deepening and popularization of China’s health reform, the scale of the hospital is constantly expanding, the operating cost is increasing, the cost is consuming a lot, and the utilization rate of medical resources is low. In addition, the price increases are high, the consumption of materials is increased, the excessive pursuit of scale and profitability Of the hospitals, a series of problems occurred in cost management and control. These problems put forward new requirements for the hospital’s financial cost management. In the fierce market competition, the effective management of financial costs and the enhancement of economic benefits can make the hospital adapt to the development of market economy. Therefore, building a complete and reasonable cost management system is very important. In our country, many hospitals belong to public institutions, so there is little comprehensive consideration of medical competition, management mechanism and medical service. In addition, the new accounting system, the hospital’s financial cost control management has become an important task of the hospital financial management, this paper focuses on the top three hospital A financial cost management of the main problems, such as: cost management concept of indifference, cost control flow In the form of a lack of scientific method system, cost management structure is not reasonable and so on. With the idea of total cost management as the point of departure and with budget control as the point, this paper puts forward the financial cost management and supervising suggestions and countermeasures of SCA A hospital. It hopes to provide reference and reference for the hospital cost management.