建立统一成本核算平台 加强医院成本管控

Establishing a Platform of Uniform Cost Accounting and Strengthening the Cost Management and Cost Control in the Hospital

医院如何依托内部运行机制改革对各项资源进行合理管理与调配,全方位整合财务业务链,才能既降低群众医药费用,又能保持医院"优质、高效、低耗"的发展,实现医改环境下医院加强经济内涵建设发展的目标。文章通过建立医院统一成本核算平台,力求通过医院内部运行机制改革,运用有效的管理手段与方法,提高医院的运行效率。

Hospitals are trying hard to allocate and manage various resources in a reasonable and efficient way, to integrate the financial business chain in all other aspects, and to low the medical costs of patients and maintain the hospital development with high speed, high quality and low cost. How to carry out hospital reforms via the internal operation mechanism to develop the economics of hospital under medical reforms is now a key subject for hospital finance management. The article aims at illustrating the ways of establishing the uniform platform for cost accounting and cost control, and of developing efficient management methods to improve the efficiency of hospital management.