以成本效益分析为基础的医院预算管理

Hospital budget management:based on cost-benefit analysis

文章从我国目前医院的成本管理与核算入手,分析了成本效益分析与医院预算管理的关系,以及科室如何利用本量利分析技术开展成本效益分析,剖析了目前医院预算管理中存在的问题,并介绍了通过开展成本效益分析的方法来实施预算管理的科学性。

Based on the current hospital cost management and accounting, the relationship of cost-benefit and budget management was analyzed. How to use output-cost-profit methods to analyze department cost-benefit was discussed. The problems in current budget management system were mentioned and the advance of new budget management methods through cost-benefit analysis was presented.