公立医院成本核算体系建设与优化
Research on Construction and Optimization of Cost Accounting System in Public Hospitals
林文利 1刘庆强 1梁进元 1刘蕊1
作者信息
摘要
近年来,我国医疗卫生体制发生了重大而深刻的变化,公立医院发展受到诸多挑战,公立医院要想获得长远发展,应不断提升成本核算管理水平,最大限度减少损耗.目前公立医院所采取的是较为粗放式的成本核算方法,难以与现阶段成本管理要求相适应.文章以某医院为研究对象,分析其在成本核算及管控过程中存在的问题,并据此提出优化其成本核算和管控的对策建议,以期为其他公立医院进行成本核算提供参考.
Abstract
In recent years,China's health care system has undergone significant and profound changes,and the development of public hospitals has been subject to many challenges.In order to obtain long-term development,public hospitals should continuously improve the level of cost accounting management and minimize losses.At pres-ent,public hospitals adopts a relatively crude cost accounting method,which is difficult to adapt to the current-stage cost management requirements.This paper selects a hospital as the object of study,analyzes its problems exist-ing in cost accounting and control,and accordingly puts forward optimization proposals to improve its cost account-ing and control work,with a view to providing reference for other public hospitals in carrying out cost accounting.
关键词
公立医院/成本核算/成本管控Key words
Public hospitals/Cost accounting/Cost control引用本文复制引用
出版年
2024
NETL
NSTL
维普
万方数据