消毒供应中心成本核算现状的调查与分析

Cost accounting in central sterile supply department

目的客观了解医院消毒供应中心(CSSD)成本核算现状,并分析成本核算管理,在CSSD发挥的作用。方法从2009年7月-2010年6月在重庆、四川和贵州地区,共抽取56所三级医院的CSSD为调查样本,统计其成本核算情况。结果在被调查的CSSD中,实施成本核算的仅有15所,占被调查样本的26.8%;而未实施成本核算的CSSD有41所,主要原因是基于CSSD员工待遇降低和临床科室成本增加的担忧。结论 CSSD实施成本核算有利于成本效益管理,使患者最终受益,也是CSSD自身发展的必然趋势,需要消毒供应中心管理者、医院管理者和医院经济核算管理部门等多方共同协作,确保CSSD成本核算的顺利实施。

OBJECTIVE To understand the present status of hospital central sterile supply department（CSSD） cost accounting,and analyze the value of its management in CSSD.METHODS From Jul.2009 to Jun.2010,a total of 56 CSSD of x-rated hospitals from Chongqing,Sichuan and Guizhou were involved,and cost accounting status were analyzed.RESULTS Of the 56 CSSD,only 15 hospitals（26.8%） implemented cost accounting.The main reasons were reduced wages foe.CONCLUSION Implementation of cost accounting is important for cost-effectiveness of CSSD.It ultimately benefits the patients,and is an inevitable trend with the development of CSSD.Implementation of cost accounting calls for administrators of CSSD,the hospital and the economic accounting department to work together to carry out the work.