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随着新医改的不断深入,新医院财务会计制度及财务制度的实施,医院成本管理成为财务管理的重点。本文首先剖析了目前医院在成本管理中存在的问题及缺陷,分析了医院加强成本管理的现实意义,给出了医院如何选择成本控制的方法及成本控制的措施,重点研究了将绩效评价与考核融入到成本管控中,利用分配杠杆来实现医院成本的有效监管与控制。
With the deepening of new medical reform, the implementation of the new hospital financial accounting system and financial system, hospital cost management has become the focus of financial management. This paper first analyzes the existing problems and shortcomings in the cost management of the hospital, analyzes the practical significance of the hospital to strengthen the cost management, gives the method of how to choose the cost control and the cost control measures in the hospital, focuses on the performance evaluation and assessment Into the cost control, the use of distributional leverage to achieve effective hospital cost control and control.