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随着医疗体制不断的改革与完善,快速发展过程中医院正面临着日益严峻的挑战。如何管理好医院内部成本核算成为了核心要点。当今,控制成本核算是医院适应市场经济的必然趋势,也是加强医院经济管理的重要措施,因此医院成本核算控制所存在的一些内部问题受到了广泛关注。下面以如何采取合理手段控制医院成本核算为主要论点进行展开论述,从采用全成本核算方法、引入成本管理体制、完善医院管理信息系统及组织机构四个方面寻求突破。
With the continuous reform and improvement of the medical system, hospitals are facing increasingly serious challenges in the rapid development. How to manage the hospital internal cost accounting has become the core point. Nowadays, control cost accounting is an inevitable trend of the hospital to adapt to the market economy. It is also an important measure to strengthen the hospital’s economic management. Therefore, some internal problems in the hospital cost accounting control have drawn wide attention. Here to how to take reasonable measures to control hospital cost accounting as the main argument for discussion, from the use of full cost accounting methods, the introduction of cost management system, improve the hospital management information system and organizational structure to seek a breakthrough in four areas.