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在医疗体制改革不断推进过程中,医院经营活动更为复杂,这就对医院经济工作提出了更高要求,为此,有必要完善成本核算,改进经济管理方法和手段,促进医院管理的规范化、程序化和科学化发展。文章阐述了新环境下医院实施全成本核算的意义,提出了加强全程成本核算的有效管理方法,以期实现医院成本的合理控制和资源的合理配置,促进医院持续、健康发展。
In the continuous progress of the reform of the medical system, the operation of the hospital is more complicated, which puts higher demands on the economic work of the hospital. Therefore, it is necessary to improve the cost accounting, improve the methods and means of economic management, promote the standardization of hospital management, Procedural and scientific development. The article expounds the significance of hospital implementing full cost accounting under the new environment and puts forward an effective management method to enhance the whole cost accounting in order to realize the reasonable control of hospital cost and the rational allocation of resources so as to promote the sustained and healthy development of the hospital.