成本核算在医院绩效考核中的应用

Application of cost accounting in hospital performance appraisal

成本核算在医院绩效考核中的价值极大,可使医院的核心竞争力和人们的工作积极性大幅提高,医院自身的成本控制能力得到改善。成本核算在医院绩效考核中的应用主要体现在以下几方面,如:制订科学严谨的管理机制,及时了解医院各科室的工作情况,为医院的管理人员提供科学完善的数据资料;建立科学的绩效管理体系,为医院各科室的医护人员制订月目标及惩罚标准,从根本上提升医护人员的工作积极性和主动性;明确绩效考核指标,进一步细化各科室医护人员的平均效益指标,从而实现数据整合工作和绩效考核工作的稳定运行;强化成本核算理念,加强对成本费用的控制,禁止上报虚假信息,一经发现,坚决严惩。

Cost accounting is of great value in hospital performance appraisal,such as the core competitiveness of the hospital and people's enthusiasm for work have been greatly improved,and the cost control ability of the hospital itself has been improved.The application of cost accounting in hospital performance appraisal is mainly embodied in the following aspects: formulating scientific and rigorous management mechanism,timely understanding of the work of various departments in the hospital,providing scientific and perfect data for hospital managers,establishing a scientific performance management system,and providing medical staff system for each department in the hospital.The monthly target and punishment standard can fundamentally improve the work enthusiasm and initiative of medical staff;clarify the performance appraisal indicators,further refine the average benefit indicators of medical staff in each department,so as to realize the stable operation of data integration and performance appraisal;strengthen the concept of cost accounting,strengthen the cost and prohibit reporting false information,once found,resolutely and severely punished.