摘要
在市场经济条件下,完善绩效工资分配机制,建立科学合理的成本、绩效工资核算体系,最大限度地控制成本,充分发挥绩效工资分配的激励作用,对提高医院的整体效能和核心竞争力有着十分积极的作用。以科室为单位的成本核算、绩效工资分配改革可有效促进科室发展,增强科室凝聚力,使医院管理效能、运行效率得到显著提高。文章着重探讨了医院以科室为单位的成本核算及绩效工资分配改革的相关问题。
Under the conditions of a market economy, improving the performance of the meritpay distribution mechanism, establishing a scientific and reasonable cost, and a meritpay accounting system, and controlling the cost to the greatest advantage and playing the encouraging function of distribution meritpay have a very positive effect on improving the hospital's overall. The anthor thinks that the cost accounting in sections as a ,unit and the reform of the meritpay distribution can effectively promote the development of the departments, enhance the cohesion of the departments, so that the hospital management effectiveness, operational efficiency will be improved significantly.The paper mainly discussed some problems in the performance of the meritpay diseribution in the departments.
出处
《丽水学院学报》
2010年第3期18-21,共4页
Journal of Lishui University
关键词
医院
绩效工资
分配机制
整体效能
hospital
meritpay
distribution mechanism
overall effectiveness