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本文通过分析医院成本核算的问题及原因,提出加强医院成本核算的对策和建议。在成本管控下全院职工的成本意识、节约意识都有增强,取得了比较好的效果。实行成本管理与医院的分配制度相结合,可以降低成本,与职工利益挂钩,这种内在激励机制对医疗质量和工作效率的提高更具保障和促进作用。从而提高医疗质量,改善服务态度,单病种费用有明显降低,病人的满意度显著上升,就诊率和收治率大幅度提高,给医院带来了社会效益和经济效益的双丰收。科学的成本核算可以防止医院片面追求收入的增加,把医疗成本控制在合理的基础上,最大限度减少了资源浪费。
This article analyzes the problems and causes of hospital cost accounting, and puts forward measures and suggestions for strengthening hospital cost accounting. Under the cost control, the cost awareness and saving consciousness of the staff of the hospital have been enhanced and relatively good results have been achieved. The combination of cost management and the hospital’s distribution system can reduce costs and be linked to the interests of employees. This kind of intrinsic incentive mechanism has more guarantees and promotes the improvement of medical quality and work efficiency. In order to improve the quality of medical services and improve service attitudes, single-species costs have been significantly reduced, patient satisfaction has increased significantly, and the rate of visits and admissions has increased significantly, bringing both social and economic benefits to hospitals. Scientific cost accounting can prevent hospitals from pursuing an increase in revenue, control medical costs on a reasonable basis, and minimize waste of resources.