强化军队医院成本核算管理

Strengthening Cost Accounting in Military Hospital

军队医院成本核算管理日益为总部职能部门所关注。目前,主要问题有成本核算方法不规范;成本核算内容不全面;成本核算软件研发不完善;成本管理职能部门协调不够;成本核算队伍素质不高。今后医院成本核算管理需要完善的重点是药品管理、物资管理、固定资产管理、制剂生产收支管理、间接费用分摊管理和军队医保人员费用管理。医院成本核算绩效评估需要把握的重点是规范核算制度、软件;规范成本核算方法;规范成本效益指标;掌握效益核算公式和形成能效评估体系。强化医院成本核算管理应处理好:财务管理与经济管理的关系;经济管理职能部门与一线科室之间的关系;军内医疗服务核算与对外医院服务核算的关系;事后成本核算与事前预测。

The function department of headquarters pays more and more attentions to cost accounting of military hospital. At present, the main questions of cost accounting included that the methods were disunity, the contents were not complete, the software were not perfect, the harmony was not enough, and the lever of management was low. In future, the emphasis of management of cost accounting will be drug management, material management, capital asserts management, preparation management, overhead expenses management and medical expenses management of military personnel. To carry out the performance evaluation of cost accounting, we should unify accounting system and software, consummate methods and evaluation index, definitude formula and set up evaluation system. To strengthen cost accounting in military hospital, we should also deal with some relations such as relations between financial management with economic management, relations between management department with section office, etc.