摘要
目的:为了解决公立医院固定资产管理中存在的"看不见"、"管不住"、"调不动"、"算不清"等主要问题,提出基于建筑空间的固定资产精益管理思想,对公立医院固定资产的精益管理进行探索。方法:在固定资产管理中引入精益管理思想,通过条形码技术匹配建筑空间与固定资产位置,生成精益信息。结果:合理划分建筑空间单元并统一编码规则、建立建筑空间单元数据库、房屋单元标签制作与粘贴、启动移动盘点对资产进行位置管理、搭建信息化的固定资产管理平台及完善管理制度是基于建筑空间的固定资产精益管理的六大具体内容。结论:实现了固定资产的位置管理、信息精细化及图片电子化,房屋布局信息透明化,建筑空间和设备资产实现全面条码化,优化了资源配置,支撑成本核算及价值管理与实物管理的匹配。
Objective: To solve the existing main problems about fixed assets management in public hospitals: how to visible, how to manage, how to transfer, how to calculate, it put forward lean management of fixed assets upon building space to explore lean management of fixed assets in public hospitals. Methods: Guided by the idea of lean management, the building space and location of fixed assets were matched by bar code technology. Results: There were 6 main specific content of fixed asset lean management based on building space, including dividing the building space units and unifying coding rules, building construction unit space database. making and pasting labels, developing new inventory system, building information platform for fixed assets management and improving the management regulations. Conclusion: It realized the location management of fixed assets, refined information, electricized picture, transparency of information for house arrangement, overall bar coding for building space and equipment assets: optimized resource allocation, support cost accounting, the matching of value management and material management.
出处
《中国卫生经济》
北大核心
2017年第8期82-86,共5页
Chinese Health Economics
基金
2015年度江苏省卫计委卫生规划财务课题(CW201561)
关键词
公立医院
固定资产
精益管理
建筑空间
pubic hospitals
fixed asset
lean management
building space