摘要
目的:深入分析大型医疗设备成本管理中存在的问题,提出对策及建议。方法:运用案例分析法,分析设备全成本管理体系在GCRM医院的适用性。结果:解决实务管理和价值管理相分离的问题。结论:事前应成立专门管理机构和设备论证小组;事中应提高成本核算精细化程度,建立评价反馈机制;事后应加大设备可控成本控制力度。
Objective: This paper aims at deeply analyzing the problems existing in the cost management of large medical equipment and putting forward the countermeasures and suggestions. Methods: Case analysis is used to analyze the applicability of total cost management system in GCRM Hospital. Result: The separation of practical management and value management is solved. Conclusion:(1)Special management organization and equipment demonstration team should be established beforehand;(2)The precision of cost accounting should be improved and the evaluation feedback mechanism should be established;(3)The control of controllable cost of equipment shall be enhanced after the event.
作者
张白香
田红
江其玟
魏英妮
葛瑶美
Zhang Baixiang;Tian Hong;Jiang Qiwen;Wei Yingni;Ge Yaomei(Gaochun People’s Hospital of Nanjing,Nanjing 211300,China;Jiangsu Provincial Organ Hospital,Nanjing 210024,China;School of Economic Management,Southeast University,Nanjing 211189,China)
出处
《江苏科技信息》
2021年第2期43-46,共4页
Jiangsu Science and Technology Information
基金
江苏省2018年度财务研究课题,项目名称:公立医院大型医疗设备成本核算与控制优化研究,项目编号:CW201845。
关键词
公立医院
大型医疗设备
全成本管理
public hospital
large medical equipment
total cost management
