成本核算在医院经营管理中的探讨

The study on cost accounting in hospital management

随着市场经济和医疗卫生改革的不断深入与发展,医院面临的市场竞争压力愈发显现,加强医院内部管理的重要性和迫切性已成为医院管理者的共识。公立医院作为公益性、非营利性的社会公益机构,医院成本管理的目标是定位于更具广度和深度的顾客满意层面上,而不是由利润最大化这一直接动因决定。成本核算是医院管理的一项基础工作,也是现代化医院经营管理的重要环节,通过成本核算可强化医院成本管理,减少消耗、降低成本,同时促进医院有效的经营管理,提高医院在面对困难与挑战时的应对能力。本文就医院成本核算的必要性、现阶段存在的问题及对策,做简要探讨。

With the deepening of market economy and health reform and development, the pressure of market compe- tition faced by the hospital increased ,strengthen the importance and urgency of hospital internal management has be- come the consensus of hospital management. Public hospitals as a social welfare institutions, non-profit public welfare, the hospital cost management goal is located in more depth and breadth of the customer satisfaction level, rather than by the profit maximizing this directly causes decision. Cost accounting is a basic work for hospital management, is an important part of modern hospital management, and through cost accounting can strengthen the hospital cost manage- ment, reduce consumption, reduce costs, and promote the effective management of hospital, in the face of difficulties and challenges when the response ability of the hospital. The paper discusses the necessity, the hospital cost account- ing, existing problem and countermeasure, briefly discussed.