摘要
《医院会计制度》的颁布,不仅推动了医疗成本的标准化,而且提高了医疗成本的核算效率,为医疗机构的成本核算工作带来新的挑战。同时,随着我国医药卫生体制改革的不断深化和医院内外部环境的变化,医院经营管理面临更加严峻的成本费用支出控制挑战。基于此,文章分析了成本精细管理的作用及其在医疗成本核算中的重要性,探讨了医疗成本核算中实施费用精细管理存在的问题,并提出了改进措施。只有加强对医疗机构的各种成本开支进行有效的管控,才能全面提高医疗机构的整体经营能力。
The issuance of the Hospital Accounting System not only promotes the standardization of medical costs but also improves the efficiency of medical cost accounting,bringing challenges to the cost accounting work of medical institutions.Meanwhile,With the deepening of our countrys medical and health system reform,it has promoted changes in the internal external environment of hospitals.Hospital management faces more stringent challenges in controlling cost and expense outlays.Based on this,the article analyzes the role of cost refined and its importance in medical cost accounting,discusses the problems existing in the implementation of refined management in medical cost accounting,and puts forward improvement measures.Only by strengthening effective control of various costs of medical institutions can the overall operating ability of medical institutions be comprehensively improved.
作者
张国隆
Zhang Guoong(Nanhai District People's Hospital,Foshan City,Foshan,Guangdong,528200)
出处
《市场周刊》
2024年第36期61-64,共4页
Market Weekly
关键词
医院管理
成本核算
精细化管理
hospital management
cost accounting
fine management
作者简介
张国隆,男,广东梅州人,佛山市南海区人民医院,研究方向:成本核算。
