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“低碳经济”的理念目前已成为全世界人民的共识,因此医院如何在保证医疗服务质量的前提下,以较小的卫生资源投入,为人民群众提供优质的医疗服务,成为医院经济管理者的重要课题。作业成本法作为一种基于作业本身进行成本核算的先进成本核算方法,临床路径服务模式作为一种规范医疗服务流程和服务内容的我国最新医疗服务管理模式,通过对它们的研究,找出控制成本的有效方法,可以提高医院成本管理水平和经济管理水平。
The concept of “low-carbon economy” has now become the consensus of people all over the world. Therefore, how hospitals can provide high-quality medical services to the people with a small amount of health resources on the premise of ensuring the quality of medical services and become a hospital economy An important issue for managers. Activity-based Costing (ABC) is an advanced cost accounting method based on the cost of operation itself. The clinical pathway service model, as a new model of medical service management in China that regulates the flow of medical services and services, identifies the cost of control through their research Effective method that can improve the level of hospital cost management and economic management.