摘要
关注成本问题,其目的是助力医院通过优化配置各项资源可持续发展。在解决成本问题过程中,医院积极加强成本核算管理,并从用绩效激励工作人员完成成本管控任务的角度切入,将成本核算与医院绩效考核联系起来,使成本核算管理体系更为完整。医院在绩效考核、成本核算管理交融期间可能因出现理念陈旧、机制不完善、工作人员参与度不高等降低成本管控有效性,徒增成本风险,有碍医院稳健发展。文章从避免出现上述情况的角度着手,概述了医院绩效考核与成本核算管理体系,并探究了医院绩效考核中成本核算管理体系的优化价值与策略,以期为医院通过绩效考核防控成本风险并提升运营效益提供参考。
Pay attention to the cost issue.The aim is to help hospitals achieve sustainable development by optimizing the allocation of various resources.In the process of addressing cost issues,the hospital actively strengthens cost accounting management.Starting from the perspective of using performance incentives to motivate staff to complete cost control tasks,it links cost accounting with hospital performance assessment,making the cost accounting management system more complete.During the integration of performance assessment and cost accounting management,hospitals may reduce the effectiveness of cost control due to outdated concepts,imperfect mechanisms,and low participation of staff,thereby increasing cost risks and hindering the stable development of the hospital.Starting from the perspective of avoiding the above situations,this article summarizes the hospital performance assessment and cost accounting management system,and explores the optimization value and strategies of the cost accounting management system in hospital performance assessment,with the expectation of providing a reference for hospitals to control cost risks and improve operational efficiency through performance assessment.
作者
沈卫刚
SHEN Weigang(The President's Office,the Fourth People's Hospital of Qidong,Qidong 226200,Jiangsu,China)
出处
《中国卫生产业》
2025年第7期48-51,共4页
China Health Industry
关键词
医院
绩效考核
成本核算管理体系
文化氛围
Hospital
Performance evaluation
Cost accounting management system
Cultural atmosphere
作者简介
沈卫刚(1975-),男,本科,副研究员,研究方向为医院管理。
