摘要
目前,通过合理、科学、有效的方式对公立医院进行管理,可以更好地向社会提供优质的医疗卫生服务,满足居民的日常生活需求。新医改背景下,公立医院必须依托内部管理模式的转型,才能在复杂多变的医疗市场环境中确保自身竞争力,而实施精细化成本管理是重要的途径之一。文章梳理、分析了精细化成本管理的意义,并结合目前公立医院成本管理中存在的问题,探索了其实施成本精细化管理的策略。
At present, to manage public hospitals in a reasonable, scientific and effective way can better provide high-quality medical and health services to the society and meet the daily needs of residents. Under the background of the new medical reform, public hospitals must rely on the transformation of internal management mode to ensure their competitiveness in the complex and changeable medical market environment, and the implementation of fine cost management is one of the important ways. This paper combs and analyzes the significance of cost refined management, and combined with the problems existing in the cost management of public hospitals, explores the strategies of implementing cost refined management.
作者
夏修伟
王靖旭
仇惠
XIA Xiu-wei;WANG Jing-xu;QIU Hui
出处
《当代会计》
2021年第22期103-105,共3页
Contemporary Accounting
关键词
公立医院
精细化成本管理
业财融合
Public hospitals
Cost refined management
Business financial integration