浅谈成本核算在医院经济管理活动中的作用

Role of cost accounting in hospital economic management

成本核算是衡量医院经济效益和社会效益指标的重要方法。有效实行成本核算不仅有利于医院规范化开展各项医疗业务,促进医疗设备、耗材等在各科室或职能部门的合理分配,而且能够促使医院不断提高其经济效益,对医院在竞争日益激烈的市场环境中稳健发展有深远影响。本文从医院医疗业务开展、资源配置、运营成本调控、医疗服务质量、经济效益提升等方面分析成本核算在医院经济管理活动中的重要作用。

Cost accounting is an important method to measure the economic and social benefits of a hospital.The effective implementation of cost accounting is not only conducive to the standardized development of various medical services in hospitals,but also to the reasonable distribution of medical equipments and consumables in various departments or functional departments.It can also promote the continuous improvement of the economic benefits of hospitals,which has a far-reaching impact on the steady development of hospitals in the increasingly competitive market environment.This paper analyzes the important role of cost accounting in hospital economic management activities from the aspects of hospital medical business development,resource allocation,operation cost control,medical service quality and economic benefit promotion.