公立医院成本管理目标确立与适宜路线探讨

Determination of cost management objectives of public hospital and appropriate approach

现代医院管理制度和新政府会计制度等对公立医院成本管理提出了新要求。在分析当前公立医院成本管理主要问题的基础上,结合医改对医院成本管理的新要求,分析成本管理目标确定与适宜路线。公立医院成本管理必须根据医改政策和相关利益方的要求明确管理目标,借助目标成本管理理念,运用信息化手段,转变思维、创新方法,实现精细化管理。

Objective:To improve the operation ability of public hospital through exploring ways to improve the cost management according to Modern Hospital Management Institution.Methods:Analysing main drawbacks in cost management public hospitals are facing.Results:Lack of clear cost management objectives in public hospitals.Conclusion:Public hospital should set clear cost management objectives to fulfil delicate cost management in accordance with the medical reform policy and the requests of relevant stakeholders by implementing target cost management system and deploying just-in-time information system.