浅谈县级医院手术室全成本核算管理方法及体会

发布时间：2018-04-12 21:02

  本文选题：手术室 + 建设　； 参考：《世界最新医学信息文摘》2016年08期

【摘要】：目的为了进一步探究县级医院一定时期内手术室在经营过程中发生的费用,分类汇集、汇总、核算,学习实际成本和科室全成本管理,了解成本核算管理方法及其应用效果。随着医疗体制改革逐步深入,新的医疗体制逐步建立,医疗市场竞争日趋激烈,医院要生存并求得发展就必须做好医院的成本核算工作。因此,我院根据实际情况,由部分成本核算逐步向全成本核算推进,实施全成本核算及质量、经济综合目标管理责任制,并以此情况分配奖金。成本核算具体落实在每个科室,我院手术室经过4年来的不断实践,不断吸取各地的先进经验,不断的改进,较好地控制了成本消耗,推进科学管理,提高"两个效益",促进了医院发展。也提高了广大医务人员的成本意识和经济管理水平,同时对护理管理工作也起到了积极的推动作用。方法根据我院2013年11月至2015年11月所进行的手术室改良和扩建计划的实际工作情况,采用全成本核算管理方法,对人员结构、医疗质量、耗材管理、仪器管理等经费去向以及经费的全成本核算效果进行逐一分析,并与传统核算方法所消耗经费做比较,以确定成本核算管理的优势和完善方向。结果与传统核算方式相比全成本核算管理方法所耗费总体经费更低,其对比结果具有显著的统计学差异性(P0.05),医疗耗材成本更低,其对比结果具有显著的统计学差异性(P0.05)。结论全成本核算管理方法是一种现代化的医院建设核算方法,这种方法能够使建筑与医疗的契合度更高、使医疗设备的引进和耗材更加合理、使医疗材料的管理更加精确,使手术室现代化水平进一步提高,应于临床做进一步推广。
[Abstract]:Objective to further explore the cost, classification, collection, accounting, learning actual cost and total cost management of the operating room in a certain period of the county hospital, and to understand the cost accounting management method and its application effect.With the deepening of the reform of the medical system and the gradual establishment of the new medical system, the competition in the medical market is becoming increasingly fierce. If the hospital wants to survive and develop, it is necessary to do a good job in the cost accounting of the hospital.Therefore, according to the actual situation, our hospital is gradually advancing from partial cost accounting to full cost accounting, carrying out total cost accounting and quality, economic comprehensive objective management responsibility system, and allocating bonuses in this situation.Cost accounting is concretely carried out in each department. After four years of continuous practice, our operating room has continuously absorbed advanced experience from all over the world, continuously improved, better controlled cost consumption, and advanced scientific management.Improve "two benefits", promote hospital development.It also improved the cost consciousness and economic management level of medical staff, and also played a positive role in nursing management.Methods according to the actual situation of the operation room improvement and expansion plan carried out in our hospital from November 2013 to November 2015, the management method of full cost accounting was adopted to manage the personnel structure, medical quality and consumables.In order to determine the advantage and direction of cost accounting management, this paper analyzes the cost direction of instrument management and the effect of total cost accounting one by one, and compares it with the expenditure consumed by the traditional accounting method in order to determine the advantages and the perfect direction of cost accounting management.Results compared with the traditional accounting method, the total cost of the total cost of total cost accounting management method was lower. There was significant statistical difference between the two methods, and the cost of medical consumables was lower than that of the traditional accounting method. There was significant statistical difference in the comparison results between the two methods.Conclusion Total cost accounting management method is a modern accounting method for hospital construction. This method can make the conformability of building and medical treatment higher, the introduction of medical equipment and consumables more reasonable, and the management of medical materials more accurate.The modernization level of operating room should be further promoted in clinic.
【作者单位】： 新疆乌苏市人民医院;
【分类号】：R197.322
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本文编号：1741416