公立医院成本管理方法研究

Research on Public Hospital Cost Management Method

市场经济改变了医院上游产品企业的经营方式,也导致公立医院成本结构发生了明显变化,药品、材料、人力成本以及超过限额的医疗费用成为医院的主要成本,研究有效的成本管理方法十分必要。提高效率、落实责任、直接比例控制、成本谱的运用、成本指数运用、单机核算、成本管理流程等是目前有效的成本管理方法。

Market economy changed the mode of operation of the hospital upstream product and the cost structure of public hospital has been changing obviously. Drugs, material, labor costs and excess medical expenses become the main hospital cost. So, it is very necessary to research effective management methods. At present, effective cost management methods are efficiency improvement, responsibility implement, direct proportional control, the use of cost spectrum, the use of cost index, single accounting and cost management processes, etc.