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为了在激烈竞争的医疗市场谋求生存,增进、加强医院全体员工的积极性和成本意识,充分挖掘其人力、财力、物力,使有限的资源得到最有效的利用。对医院实行科学管理、实现经济效益和社会效益最大化,我院在2004年开始逐步展开对科室的成本核算与管理。通过近5年的实践,成本有了显著的下降,资源利用得到明显的改观。本文对医院实行成本核算和管理的一点体会和具体实施步骤提出本人的建议。
In order to survive in the highly competitive medical market, enhance and enhance the enthusiasm and cost awareness of all staff in the hospital and fully exploit its human, financial and material resources so that the limited resources can be most effectively utilized. The implementation of scientific management of the hospital to achieve maximum economic and social benefits, our hospital in 2004 began to gradually carry out the department’s cost accounting and management. After nearly five years of practice, the cost has dropped significantly, and the utilization of resources has been significantly improved. This article puts forward my own suggestion to the hospital to implement the cost accounting and management experience and specific implementation steps.