摘要
成本控制是医院提高资源利用效率的重要手段,MC医院从价值创造的角度构建全成本控制路径,明确决策层、管理层、执行层在成本管控上的责任,开展立体化、连续性、可对标、全覆盖的成本管控工作,成效显著;同时,以准确的成本数据建立成本、定价和财政补偿三者之间的衔接模型。对此,总结MC医院实践经验,以期为公立医院成本管理提供借鉴。
Cost control is an important means for the hospital to improve the efficiency of resource utilization.MC Hospital builds a full cost control path from the perspective of value creation,which clarifies the responsibility of decision-making,management,and executive layers in cost management and control.Target and full-coverage cost control work has achieved remarkable results.At the same time,a model for linking costs,pricing,and financial compensation is established with accurate cost data.In this regard,this paper summarized the practical experience of MC Hospital to provide reference for cost management of public hospitals.
作者
王小翠
冯丹
WANG Xiao-cui;FENG Dan(Meng Chao Hepatobiliary Hospital of Fujian Medical University,Fuzhou Fujian 350025,China)
基金
2019年福建省会计领军人才课题项目“公立医院成本管控的实施路径研究”
关键词
价值创造
全成本控制
公立医院
value creation
full cost control
public hospital
