低值易耗品是医院三大物化劳动消耗(另两个为固定资产和药品材料)之一。其特点是品种多、数量大、单价低、使用期限短、变换频繁。过去对它重视不够,管理不善。往往随意购买,直接报销,个别的不入库,由私人保管,因而丢失多、浪费大。为此,加强低值易耗品的管理工作,就成为搞好医院经济管理的一个重要问题。 Low-value consumables are one of the three major physical labor costs in hospitals (the other two are fixed assets and drug materials). Its characteristics are many varieties, large quantities, low unit prices, short lifespan, frequent changes. In the past, it was not given enough attention and management was poor. It is often purchased at will, reimbursed directly, and individual items are not stored in the warehouse. They are kept by private individuals and are thus lost and wasteful. To this end, strengthening the management of low-value consumables has become an important issue in hospital economic management.