全成本核算在医院绩效考核评价中的应用

Application of Total Cost Accounting in Performance Assessment of Hospital

市场经济形势下,医院作为竞争主体,不但面临着发展机遇,同时也面临着巨大的压力和挑战。因此,医院整体改革已然成为发展的必然趋势。在医院绩效考核当中,全成本核算模式的运用能够更加科学合理地对成本进行控制,不但有助于促进医院管理的有效运行,而且可以提高医院整体竞争力,深化医疗改革。作为经济运行当中的一种动态化管理模式,医院全成本核算还应结合自身发展状况和社会整体环境不断创新管理方式,基于管理质量和服务水平的提升,使全成本核算的优势和价值得以凸显,进而为医院的良性发展提供持续性动力。基于此,文章针对医院绩效考核评价中的应用价值提出了医院绩效考核评价中全成本核算应用的策略,并提出了医院绩效考核中全成本核算应用的保障措施。

Under the situation of market economy,hospital as the principal part of competition is not only facing the development opportunity,but also facing the huge pressure and challenge.Therefore,the overall reform of the hospital has become an inevitable tendency of development.In performance appraisal of hospital,the application of total cost accounting model can control the cost more scientifically and reasonably,which is not only helpful to promote the effective operation of hospital management,but also to improve the overall competitiveness of hospital and deepens the medical reform.As a dynamic management mode in economic operation,the total cost accounting of hospital also should combine with its own development and whole social environment to innovate constantly management methods,and based on improvement of management and service levels to highlight the advantages and value of total cost accounting,so as to provide continuous power for the healthy development of hospital.Based on this,in allusion to the application value of hospital performance evaluation,this paper puts forward the strategies and the safeguard measures of the application of total cost accounting in hospital performance evaluation.