1 医疗成本管理的现状 1.1 医疗成本管理范畴片面化 医疗成本管理范畴片面化,即只注意医疗服务过程的成本管理,而忽视行政后勤服务过程的成本管理和药品、材料物资、设备、劳动力供应过程的成本管理。特别是在供应方面,随着市场经济的不断完善,医院购买药品、材料物资、设备以及劳动力使用等都由医院自主决定,因此,如果不加强供应过程的成本管理,盲目采购,势必提高医疗服务投入要素的成本,给降低医疗成本带来困难。也可以说,供应过程成本管理 1 The current status of medical cost management 1.1 The medical cost management category unilaterally categorizes the management of medical cost, that is, only pay attention to the cost management of the medical service process, while ignoring the cost management of the administrative logistics service process and the supply process of medicines, materials, equipment, and labor Cost management. In particular, in terms of supply, with the continuous improvement of the market economy, hospitals purchase medicines, materials, equipment, and labor, etc., are all decided by the hospital. Therefore, if cost management of the supply process is not strengthened, blind procurement will inevitably increase medical services. The cost of input factors has made it difficult to reduce medical costs. It can also be said that supply process cost management