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随着我国市场经济和卫生改革的不断深入与发展,成本核算工作在医院管理中也越来越重要,增收节支是各医疗机构必须高度重视的一项工作。目前大部分医疗机构只是为了核算各科室的绩效工资,实行了简单的收支统计核算,未纳入到医院管理的范畴。因此各医疗机构要尽早着手,从制度上、工作流程上、人员配备上等方面入手,由浅入深,逐步深入,加强自身的成本核算建设与管理,最终达到全成本核算,切实为医院整体管理的提高起到至关重要的作用。
With the continuous deepening and development of market economy and health reform in our country, costing work is also becoming more and more important in hospital management. Increasing income and reducing expenditure is a task that all medical institutions must attach great importance to. At present, most of the medical institutions only account for the performance salaries of various departments and have implemented simple statistics of revenue and expenditure, which are not included in the scope of hospital management. Therefore, all medical institutions should start as soon as possible, start from the system, work flow, staffing and other aspects, from shallow to deep, and gradually deepen and strengthen their own cost accounting construction and management, and ultimately achieve full cost accounting, and effectively the overall management of the hospital The improvement plays a crucial role.