全成本精细化管理运用于医院经济管理中的价值分析

Analysis of the Value of Full Cost Refined Management Applied in Hospital Economic Management

目的研究全成本精细化管理运用于医院经济管理中的价值。方法该院从2019年1月开始实施全成本精细化管理,2019年之前采取常规经济管理。比较全成本精细化管理实施前后医院年度运营成本、相关支出情况,以及医院领导、员工成本意识情况。结果实施后,医院年度运营成本、相关支出均少于实施前,差异有统计学意义(P<0.05)。实施后,医院领导成本意识评分(94.55±4.17)分、医院员工成本意识评分(92.13±3.37)分,分别高于实施前的(82.62±3.35)分、(73.68±1.25)分,差异有统计学意义(P<0.05)。结论在医院经济管理中,运用全成本精细化管理方法,能够有效减少医院运营成本及相关支出,同时能显著提高医院领导及员工的成本意识,具有较高的运用价值。

Objective To study the value of full-cost refined management in hospital economic management.Methods The hospital has implemented full-cost refined management from January 2019,and will adopt regular economic management before 2019.Compared the hospital's annual operating costs and related expenditures before and after the implementation of full-cost refined management,as well as the cost awareness of hospital leaders and employees.Results After the implementation,the hospital's annual operating costs and related expenditures were less than before the implementation,with statistically significant differences(P<0.05).After the implementation,the cost awareness score of hospital leaders(94.55±4.17)points and the cost awareness score of hospital staff(92.13±3.37)points were higher than the scores of(82.62±3.35)points and(73.68±1.25)points before the implementation,and there were statistically significant differences(P<0.05).Conclusion In the economic management of hospitals,the use of full-cost refined management methods can effectively reduce hospital operating costs and related expenditures.At the same time,it can significantly improve the cost awareness of hospital leaders and employees,which has high application value.