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目前各个医疗机构越来越重视成本核算工作,通过有针对性地加强成本管理,从医院总成本、科室成本入手,系统分析成本结构,进行成本内部结构分析、成本动态分析、量本利分析达到有计划地进行成本控制,减少不必要的人财物和时间的浪费,真正做到用最小的经济投入达到最大的社会效益。本组文章属于北京协和医院的成本核算工作结晶,该院利用一年的时间较为系统地开展了医院成本核算工作、个中经验不可不看。
Currently, various medical institutions pay more and more attention to cost accounting. Through targeted enhancement of cost management, starting from the total cost of the hospital and the cost of the department, the system analyzes the cost structure, analyzes the internal structure of costs, analyzes the cost dynamics, and analyzes the amount of profit. The cost control is planned to reduce the waste of unnecessary human and financial resources and time, and to achieve the maximum social benefit with minimal economic investment. This group of articles belongs to the cost accounting work of Peking Union Medical College Hospital. The hospital took a year to systematically carry out the work of hospital cost accounting.