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目前医院正面临着激烈的市场竞争,与此同时,医院通过成本核算来加强自身经济管理的要求也越来越高。加强经济管理实行成本核算,有利于促进医院运行机制改革,调动广大职工的积极性和主动性,树立服务意识,有效利用人力、物力、财力等资源;有利于建立和完善医院内部管理制度;有利于医疗服务成本的测算,达到社会效益和经济效益的最佳结合。本文主要通过对医院成本核算的介绍对加强成本核算在医院经济管理中的实践应用进行论述。
At present, hospitals are facing fierce competition in the market. At the same time, hospitals are also demanding more and more economic management through cost accounting. Strengthening the cost accounting of economic management is conducive to promoting the reform of hospital operating mechanism, mobilizing the enthusiasm and initiative of the general staff and workers, establishing service awareness, making effective use of resources such as manpower, material resources and financial resources, establishing and improving the hospital internal management system, The calculation of medical service costs, to achieve the best combination of social and economic benefits. This article discusses the practical application of cost accounting in hospital economic management mainly through the introduction of hospital cost accounting.