以全成本管理为纽带 提升医院经营管理效益

To enhance benefits of hospital s management/operation through total cost management as a link

介绍仁济医院实行预算制;完善成本核算体系;制定成本核算流程;成本分摊的步骤;计算成本中心的成本损益以及医院目标成本管理的做法。通过建立符合医院实际情况的成本核算体系和预算管理控制体系并实行建立在HIS管理系统上的成本管理系统,医院经济效益逐年提高,促进了医院全面发展。

This is an introduction to the practice of Renji Hospital in conducting budget regulation, improving cost accounting system, working outcost accounting system, steps for initial sharing and lost/benefits of cost calculating center as well as target cost management in hospital. Based on establishingpractical cost accounting system and budget management/control system as well as HIS based cost management system, the hospital’s economic benefitsincreases yearly, as a result, comprehensive development of hospital promoted.