摘要
随着国家对公立医院改革的深入,军队医院将面临军队、市场、患者更多的挑战,必须用更精细化、规范化的管理技术和方法提升服务质量和核心竞争力。实现HRP与作业成本法的有效融合,将财务、医疗一体化资源配置,提供最优的解决方案,实现前台HIS运营与后台全成本核算同步,有效降低运营成本,节约管理资源,提升核算效率。
With the deepening of the national public hospital reform , the military hospitals will face more chal-lenges from the army tasks , the market competition and the patients , so more refined , standardized management tech-niques and methods are needed to be used to improve the service quality and core competence of the military hospital . The integration of hospital resource planning and activity based costing can optimize the resources allocation of finance and medical treatment , realize the synchronization of HIS operation and full costing accounting , save management re-sources , and improve accounting efficiency .
出处
《解放军医院管理杂志》
2014年第8期707-709,共3页
Hospital Administration Journal of Chinese People's Liberation Army
关键词
军队医院
医院资源计划
作业成本法
military hospital
hospital resource planning
activity based costing
