成本核算信息管理系统的设计及应用

Design and Application of Cost Accounting Information Management System

目的:设计医院成本核算信息管理系统,以降低医疗服务成本,减少浪费。方法:在"军卫一号"工程系统和军财工程及军队会计核算系统运行平台基础上,利用现代网络和数据库技术,对医院成本核算数据和业务流程充分整合,使各系统相互对接,实现数据共享。结果:实现了医院从医疗收入、固定资产、医疗物资、非卫生物资、药品、经费到预算的可视化与动态化管理。结论:成本核算系统优化了工作流程,理顺了财务关系,提升了经济管理水平,为管理者决策提供了依据。

Objective To design hospital cost accounting information management system in order to reduce health care costs and waste. Methods On the basis of ＂No. 1 Military Medical Project＂, military financial project and running platform of military accounting system, network and database technology were utilized, and the hospital cost accounting data and business processes were fully integrated so as to achieve data sharing. Results The system realized the hospital visualization and dynamic management, including the management of medical income, fixed assets, medical supplies, non-health supplies, medicine, funds and budget. Conclusion The cost accounting system optimizes workflow, straightens out financial relationship, and enhances economic management level, which provides a basis for management decision-making.