基于成本核算与质量考核基础上的薪酬组合策略

Cost accounting and quality evaluation related salary mix strategy

介绍了为适应医疗服务市场的新形势,加强医院管理、降低医疗成本、强化医疗质量、提高工作量、更好地为患者服务、提高医院经济效益和社会效益设计的医院职工分配制度,讲述了以成本核算与质量考核为基础薪酬组合策略——绩效工资。绩效工资的实施有效地实现了成本控制,围绕"优质、高效、低耗"的目标,最大限度地调动职工的积极性,减少了浪费,提高了医疗服务质量。进一步降低了药品和高值耗材在医疗费用中所占的比例,全院药品比例控制在40%以内,高值耗材比例控制在4%以内,降低了病人医疗费用。

The article introduced the practice of distribution reform system, such as strengthening hospital management, reducing medical cost, enhance medical quality, promote workload to improve hospital economic benefit and social benefit under environment of medical service market. Salary mix strategy named performance salary based on cost accounting and quality evaluation. Performance salary effectively related department income, expenditure, medical quality and economic management index to control hospital cost. Around to the goals of high quality, efficiency and low consumption, salary mix strategy motivated staff, reduced cost and improved medical quality. The ratio of drug income to total hospital income was 40%, which was decreased year by year. The expensive material income to total hospital income was less than 4%. Patient disease burden was reduced.