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成本管理水平直接影响着医院在医疗市场上的竞争力量和发展前景。医院成本管理改革不仅是医院自身实现发展的必然选择,更是全面推进医改的重要措施。目前医院的成本管理普遍存在成本信息质量偏低、成本管理流程混乱和成本管理制度落后等问题。为了提高其成本管理水平,医院应当建立信息化平台,理清成本管理流程,并建立完善的成本管理制度,从而实现全成本精细化管理。
The level of cost management directly affects the hospital’s competitive power and development prospects in the medical market. Hospital cost management reform is not only an inevitable choice for the hospital to realize its own development, but also an important measure to comprehensively promote the medical reform. At present, the cost management in hospitals is generally low quality of the cost information, the cost management process is chaotic and the cost management system is backward and so on. In order to improve its cost management level, the hospital should establish an information platform, clarify the cost management process and establish a sound cost management system so as to achieve full cost and fine management.