关于改进医院成本管理的思考

发布时间：2018-03-21 08:50

本文选题：成本管理　切入点：改进　出处：《北方经贸》2016年10期 　论文类型：期刊论文

【摘要】：随着市场经济的深入开展和卫生事业改革步伐的不断加快,各大医院都面临着市场的挑战和机遇。医院要生存发展就必须加强医院内涵建设,走优质、高效、低耗的质量效益发展道路。当前医院成本管理在理念上存在误区;医院信息系统建设不完善;成本管理与成本核算流于形式;成本管理工作的组织机构设置不尽合理;财务人员专业技能与素质普遍偏低。应建立健全医院成本费用预算管理制度;建立完整的成本核算体系;强化内部审计职能;强化员工成本意识,增强成本效益理念;全院成员参与成本管理;加强财会人员的培训工作;建立奖罚激励机制。
[Abstract]:With the further development of market economy and the quickening pace of health reform, the major hospitals are facing the challenges and opportunities of the market. To survive and develop, hospitals must strengthen the construction of hospital connotation, take high quality and high efficiency. At present, there are some misconceptions in hospital cost management; the construction of hospital information system is not perfect; cost management and cost accounting are mere formality; the organization of cost management is not reasonable; The professional skills and quality of financial personnel are generally on the low side. It is necessary to establish and improve the budget management system of hospital cost costs, establish a complete cost accounting system, strengthen the function of internal audit, strengthen staff cost awareness and enhance the concept of cost benefit. The whole hospital members participate in cost management; strengthen the training of accounting personnel; establish incentive mechanism of rewards and penalties.
【作者单位】：鸡西市中医医院;
【分类号】：R197.322

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