如何加强对医院成本核算的管理

随着医疗体制改革和医疗保险制度改革的深入,医院正面临着日益严峻的挑战。实行成本核算不仅是医院适应市场经济的必然趋势,也是加强医院经济管理的重要手段。本文对医院进行成本核算的总体设想以及成本核算的具体步骤,包括对收入的归集、对成本项目的控制,使医院在激烈的市场竞争中立于不败之地,提出一些粗浅的看法。

As the health care reform and health insurance system reform, hospitals are facing increasingly serious challenges. The implementation of cost accounting is not only the hospital to adapt to the inevitable trend of the market economy, but also strengthen the hospital an important means of economic management. In this paper, the overall hospital cost accounting and cost accounting of the specific steps envisaged Suddenly, including the imputation of income on the cost of the project control to the hospital in the fierce market competition in an invincible position, make some superficial view. author＇s address Suqian City of Jiangsu Province People＇s Hospital, Jiangsu, Suqian, 223,800.