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近年来,在医疗改革的影响下,医院发展也开始面临各种挑战,医疗改革迫使医院内部管理方式、市场竞争环境、业务管理流程都有发生了翻天覆地的变化,对医院成本核算也提出了更高的要求。本文以笔者所在的徐州市妇幼保健院为研究个案,结合本文在徐州市妇幼保健院的财务工作,对我院成本核算进行分析,重点是结合我院成本核算的相关规定,全面剖析我院成本核算方案,并对我院成本核算的成效进行总结,旨在为其他医院成本核算管理提供依据。
In recent years, under the influence of medical reform, hospital development has also begun to face various challenges. Medical reform has forced the internal management of hospitals, market competition environment, business management processes have undergone tremendous changes, the hospital cost accounting also made more High demand. In this paper, the author of the case of maternal and child health hospital in Xuzhou as a case study, combined with the paper in the maternal and child health care hospital in Xuzhou City, the work of the cost analysis of our hospital, the key is to combine the hospital cost accounting related regulations, a comprehensive analysis of our hospital costs Accounting programs, and the effectiveness of our hospital cost accounting to sum up, to provide the basis for other hospital cost accounting management.