探索医院成本管理的方法与途径

Exploration of Methods and Channels for Cost Management in Hospital

就医疗市场化改革进程的加快 ,结合岳阳医院成本管理的经验 ,探讨医院成本管理的方法和途径。认为医院成本管理的关键是成本控制 ,其管理方法包括成本的前馈预测、过程控制和事后控制。其有效途径是扩展业务、优化收入结构、建全制约机制 。

In view of the acceleration of the reform progress in the medical market, in combination of experience in the cost management in Yue Yang Hospital, and in exploration of the methods and channels of the hospital cost management, this article believes that the key issue in the hospital cost management is cost control. The methods include cost forecast, process control and post control. And the effective channels refer to expansion of business, perfection of income structure, and establishment of restrictive mechanism for enhancement of scientific management.