医院成本决策与控制需要解决的几个实际问题

Several Issues Need to be Solved for Hospital Cost Decision-making and Assorted Control.

文章主要从医院经营决策的角度 ,将医院经营决策中所涉及的成本分成两个方面加以讨论 :一方面探讨了成本与管理决策问题 ,剖析医院会计成本核算主体和历史成本对管理决策的局限性 ,进而提出了机会成本和信息成本概念及其特性 ;另一方面探讨了成本与分类控制问题 ,该部分一是从医院成本发生与产量之间的关系 ,将医院成本分为变动成本和固定成本 ,然后提出分类加以控制的措施和办法 ;二是从医院成本和经营过程之间的关系 ,将成本分为采购成本、生产成本和销售成本 ,着重提出了采购成本的控制方法和措施。

The authors discussed hospital cost decision-making and control from two aspects in this paper. One is to discuss the cost and management decision-making and analyze the limitation of hospital accounting cost and historic cost for management decision, and put forward the concept and nature of opportunity cost and informational cost. The other is to discuss the cost and assorted control. One hand, the assorted control could be carried out on the basis of dividing the hospital cost into variable cost and fixed cost from the relationship of cost and production; the other hand, control for purchase cost is strengthened on the basis of dividing the cost into purchase cost, production cost and selling cost from the relationship of hospital cost and running procedure. Authors′address Department of Health Economy, School of Health Management, Anhui Medical University, Hefei, Anhui Province, P.R. China.