公立医院运营管理之成本管控实践研究

Research on the Cost Control Practice of Public Hospital Operation Management

目的:通过开展全成本核算实现公立医院开源节流,提质增效,防范经济风险,保证医院财产物资安全完整。方法:通过样本三甲公立医院全成本核算流程与方法的建立与完善,正确归集和分摊直接成本与间接成本,分析成本构成原因,建立全成本核算体系。结果:做好全成本核算,有利于提高全员成本管控意识,有助于提升绩效考核管理水平,有利于持续提升医院的内部管理效率,对建立完善科学合理补偿机制发挥重要作用,提供重要参考依据。结论:全成本核算与成本管控是公立医院加强运营管理的重要工具。做好成本分析,建立完善成本核算体系对持续推进成本管理工作意义重大。

Objective:Through the development of full cost accounting,public hospitals can increase revenue and reduce expenditure,improve quality and efficiency,prevent economic risks,and ensure the safety and integrity of hospital property and materials.Methods:Through the establishment and improvement of the full cost accounting process and method of a tertiary public hospital,the direct and indirect costs are correctly collected and allocated,and the reasons for the cost composition are analyzed to establish a full cost accounting system.Results:Implementing full cost accounting is conducive to improving the awareness of cost control of all staff,helping to improve the performance appraisal management level,conducive to continuously improving the hospital’s internal management efficiency,and playing an important role in the establishment of a sound scientific and reasonable compensation mechanism,providing an important reference in accordance with.Conclusion:Full cost accounting and cost control are important tools for public hospitals to strengthen operation and management.Implementing cost analysis,establishing and improving the cost accounting system are of great significance to the continuous promotion of cost management.