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根据医院新财务制度中对成本管理方面要求,医院需要定期、及时进行病种成本、床日成本、诊次成本以及科室全成本等数据的汇总和分析,并按规定报送上级主管部门,而HIS系统无法对这些数据进行自动归集,针对这种情况,建议引进项目标准成本的概念。项目标准成本是针对每一个单独医疗项目而确定的标准成本,可以应用到医院成本管理的全过程,包括医院的预算管理、医疗过程的管理和成本控制、医院投资决策以及医院的成本决算等;区别于一般的成本管理理念,项目标准成本的应用不仅与实际成本发生情况相关,而且与项目的工作量及工作效率也存在着较高的相关度;同时,这一指标为社会医疗资源的配置和分布提供了一个很好的参照指标,同样可以为医疗服务的定价提供参考体系。由于项目标准成本的管理体系从预算管理出发,到当期的数据归集和调整、成本决算数据的汇总,以及下期的预算管理,形成一个完整的管理流程环,在成本管理工作中的实际应用非常方便和有效。
According to the requirements of cost management in the new financial system of the hospital, the hospital needs to collect and analyze the data of the cost of the disease, the cost of the bed, the cost of the consultation, and the full cost of the department on a regular and timely basis and submit it to the competent department in charge according to the regulations HIS system can not automatically collect these data, in view of this situation, it is recommended to introduce the concept of project standard cost. The standard cost of the project is the standard cost determined for each individual medical project and can be applied to the whole process of hospital cost management, including the budget management of the hospital, the management and cost control of the medical process, the hospital investment decision-making and the final cost accounting of the hospital; Different from the general concept of cost management, the application of the standard cost of the project is not only related to the actual cost, but also has a high correlation with the workload and efficiency of the project. At the same time, this indicator is the allocation of social medical resources And distribution provide a good reference, the same can provide a reference system for pricing medical services. As the standard cost of the project management system starting from the budget management, to the current data collection and adjustment, cost accounting data summary, and the next budget management, the formation of a complete management process loop, the actual cost management work is very practical Convenient and effective.