摘要
医院成本核算是借鉴工业企业的一种经济管理方法。随着社会主义市场经济和卫生事业改革的不断深化,完善成本核算已成为医院管理的一种重要手段和组成部分。其目的是真实、准确、及时计算和反映医院的成本费用和消耗水平,促进成本控制,加强绩效考核,提高经济效益。通过改善经济管理方法和手段,促进医院体制、人事、分配三大改革,加强质量、成本、服务三大管理,促进医院管理的规范化、科学化。最终实现优质、便捷、低耗、高效。使医院的个别成本低于社会平均成本,增强医院竞争能力。
The cost accounting of a hospital is an economic management method borrowed from industrial enterprises. With the deepening of the reform in the socialist market economy and public health organizations, perfecting the cost accounting has become an important method and composition of hospital management, which is aimed at calculating and reflecting a hospital's cost and consumption precisely and promptly, controlling the cost, assessing the achievements and effects, and improving the efficiency. By improving the method of economic management, deepening hospitals' reform in system, personnel management and distribution, and strengthening the control of quality, cost and service to regularize hospital management and make it more scientific, we wish to achieve quality, convenience, low cost and high efficiency to keep a hospital's cost lower than the society's average cost so as to make it more competitive.
关键词
医院
成本
全成本核算
hospital, cost, total cost accounting