医院全成本核算模式下成本控制和管理的难点和方法

Difficulties and Methods of Cost Control and Management under the Hospital's Full Cost Accounting Model

在当前我国医疗体系不断完善的背景下,医院传统的成本管理模式逐渐显现了弊端,在一定程度上对医院现代化的发展产生了制约。比如在对成本进行核算时,只是进行了简单的分摊,没有全面考量医院运营过程中的各项成本要素等。因此,探索并构建一种契合现代医院发展需求的成本控制管理模式显得尤为重要。全成本管理模式作为一种先进的成本管理理念,正逐渐被引入以及应用于医院管理实践之中。在该管理模式下,强调对医院运营全过程中的所有成本进行全方位、多层次、精细化的核算与控制,旨在通过科学的成本分析与预测,降低不必要的开支。基于此,本文对全成本模式下医院成本控制管理的重点以及方法进行了研究,希望能够为其他医院提供有效参考。

Under the background of the continuous improvement of China's medical system,the traditional cost management mode of hospitals has gradually shown its disadvantages,which restricts the development of hospital modernization to a certain extent.For example,when calculating costs,only a simple allocation was made without fully considering various cost elements in the hospital operation process.Therefore,it is particularly important to explore and construct a cost control and management mode that meets the development needs of modern hospitals.As an advanced cost management concept,the full-cost management mode is gradually being introduced and applied in the practice of hospital management.Under this management mode,it emphasizes the comprehensive,multi-level and fine accounting and control of all costs in the whole process of hospital operation,aiming to reduce unnecessary expenses through scientific cost analysis and prediction.Based on this,this paper studies the focus and methods of hospital cost control management under the full-cost model,hoping to provide effective reference for other hospitals.