论文部分内容阅读
在我国医疗卫生改革的大背景下,为提高医院市场竞争力,提高经济效益,应用成本核算提高医院效益逐渐被医院管理层重视,通过降低医院运用成本,强化成本核算,节源开支,增加医务服务项目,提高医务服务质量,以此更好地实现医院可持续发展。为此本文从成本核算形成的原因入手,分析成本核算的目的,建立成本核算制度,通过成本核算,效益分析;合理核算,充分分配资源;科学管理卫生必备物资;提升的电算水平;处理成本核算的几对重要关系等方式进行资源整合,降低消耗,提高医院效益。
Under the background of medical and health care reform in our country, in order to improve the hospital market competitiveness and increase the economic benefits, the application of cost accounting to improve the efficiency of the hospital has gradually been taken seriously by the hospital management. By reducing hospital operating costs, strengthening cost accounting, saving resources and increasing medical expenses Service projects, improve medical service quality, in order to better achieve the hospital sustainable development. Therefore, this article starts from the reason of cost accounting, analyzes the purpose of cost accounting, establishes the cost accounting system, through cost accounting, benefit analysis, reasonable accounting, fully allocates resources, scientifically manages essential materials for health promotion, improves the computing level, Several important pairs of cost accounting and other means of resource integration, reduce consumption, improve hospital efficiency.