公立医院可控变动成本管控体系研究

Research on Controllable Variable Cost Control System in Public Hospitals

随着医疗改革的不断深入,医疗市场的竞争日趋激烈,想要在激烈的竞争环境中生存并取得良好的运营成果,公立医院必须对目前现有的管理方式进行改变,成本作为重要的管理对象,在医院管理成果中有举足轻重的作用,而医院的成本消耗主要为临床科室的成本。根据成本项目是否可控,成本主要划分为可控成本及不可控成本,根据成本是否随业务量变化,成本主要分为变动成本及固定成本。对于不可控成本及固定成本,由于不受管理方法及其他主观因素的影响,因此不在管控范围内,本文主要以临床科室可控变动成本为基础建立评价体系,实现对科室成本管控的有效评价,进而达到节约医疗资源,提高资源利用率的作用。

With the deepening of medical reform,the competition in medical market is becoming increasingly fierce.In order to survive in the fierce competition and achieve good operation results,public hospitals must change the current management mode.As an important object of management,cost plays an important role in hospital management,and the cost consumption of a hospital is mainly the cost of clinical departments.According to whether the cost project is controllable,costs are mainly divided into controllable costs and uncontrollable costs.According to whether the cost changes with the volume of business,the cost is mainly divided into variable cost and fixed cost.As for uncontrollable costs and fixed costs,they are not affected by management methods and other subjective factors,so they are not within the scope of control.Based on the controllable variable costs of clinical departments,the evaluation system is established in this paper to effectively evaluate the cost control of clinical departments,so as to save medical resources and improve the utilization rate of the resources.