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医院成本管理与核算是通过确定成本项目,运用各种会计、统计资料,对医院开展医疗服务活动时发生的支出进行适当的计算、归集和分配,并加以成本分析、决策,用以监督和考核各项医疗活动的效果与效益。其目的是降低成本,为医院的重大经济决策提供依据,实现医院社会效益和经济效益的提高。 1.进行成本管理与核算是医院适应卫生体制改革 适应市场经济的经济管理手段 1.1实行成本管理与核算可以为国家确定医疗指导价提供参考依据《关于城镇医药卫生体制改革的指导意见》明确规定对非
Hospital cost management and accounting are the determination of cost items, the use of various accounting and statistical data to properly calculate, collect and allocate expenditures incurred when hospitals carry out medical service activities, and carry out cost analysis and decision making for supervision and Assess the effectiveness and effectiveness of various medical activities. Its purpose is to reduce costs, provide a basis for the hospital’s major economic decisions, and realize the improvement of the hospital’s social and economic benefits. 1. Carrying out cost management and accounting is an economic management approach for hospitals adapting to the health system reform to adapt to the market economy 1.1 Implementing cost management and accounting can provide reference for the country to determine the medical guide price The Guiding Opinions on the Reform of the Urban Medical and Health System clearly stipulates non-