全成本精细化管理在某医院经济管理中应用与效果研究

Research on the application and effect of full cost fine management in the economic management of a hospital

目的:探讨全成本精细化管理在案例医院经济管理中应用及对医院经济管理效果的影响。方法:从HIS中提取案例医院(2019年1月2)2020年1月(全成本精细化管理实施前)经济管理数据,作为对照组;选取(2020年2月2)2021年2月(实施后)经济管理数据,作为研究组。比较两组运营相关支出差异、员工对成本效益认知差异、医院管理人员对医院经济管理满意度差异。结果:研究组运营相关成本支出显著低于对照组,且差异有统计学意义;研究组员工对成本效益认知量化评分,以及管理人员对医院经济管理满意度均高于对照组,差异有统计学意义。结论:在医院经济管理中实施全成本精细化管理,可显著降低医院运营成本及相关支出,提高医院员工对成本效益认知水平和医院管理人员对经济管理的满意度。在取消药品、耗材加成的背景下,开展全成本精细化管理对于提升医院经济管理效能、保障医院高质量发展具有重要意义。

Objective: To explore the application of full cost fine management in the economic management of case hospitals and its impact on the results of hospital economic management. Methods: Extract the economic management data of the case hospital from January 2019 to January 2020(before the implementation of full cost fined management) from HIS as a control group;select economic management from February 2020 to February 2021(after implementation) data, as a research group. Compare the differences in operating-related expenditures between the two groups, the differences in employees’ perceptions of cost-benefit, and the differences in hospital managers’ satisfaction with the hospital’s economic management. Results: The operating-related costs of the study group were significantly lower than those of the control group, and the difference was statistically significant;the study group’s employees’ quantified cognition scores of cost-benefit and the manager’s satisfaction with the hospital’s economic management were higher than those of the control group, and the differences were statistically significant. Learn meaning. Conclusion: Implementing full cost fine management in hospital economic management can significantly reduce hospital operating costs and related expenditures, and improve hospital staff’s awareness of cost-benefit and hospital management’s satisfaction with economic management. In the context of canceling the addition of drugs and consumables, the implementation of full cost fine management is of great significance for improving the efficiency of hospital economic management and ensuring the high-quality development of hospitals.