初创医院成本管理的若干创新实践研究

Innovation experiments of cost management in start-up hospitals

为解决初创医院成本管理工作中面临的困难,完善成本管理制度。根据医院实际情况,参考既往成本核算方法,引入四级分摊、思爱普(SAP)企业资源管理软件系统、单独核算病区成本、科室专职成本核算员等新理念,多种措施并举探求创新型医院成本核算方法。从而实现了双赢局面,解决了一些初创医院成本管理中出现的特殊难题,同时提高了成本管理的精细度和准确度。

To solve the difficulties faced in a start-up hospital′s cost management,improve the cost management system.New concepts such as four-level apportionment,SAP enterprise resource planning,independent cost accounting of the ward,full-time cost auditor of the department were introduced to explore the cost accounting methods of innovative hospitals,according to the hospital′s actual situation and referring to the previous cost accounting methods.These innovation experiments have achieved a win-win situation,solved the particular problems of start-up hospital,and improved cost management′s fineness and accuracy.