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医院成本核算下的医用耗材管理初探

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随着社会改革的不断深入,新的医院财务会计体系的出台,医疗机构相关费用核算体系的建立也在不断深入,同时也促使医院管理人员的核算成本管理意识不断提升.医院实行成本核算制度,虽然降低医药费用,但也导致耗材价格的迅速上涨.如何有效地控制药物价格,同时还能有效加强医用耗材的管理,已成为社会有关领域的热点问题.因此本文在医院成本核算视角下对医用耗材管理的具体措施进行探讨,以实现对医院成本的有效控制.
Preliminary Discussion on Medical Consumables Management in Hospital Cost Accounting
With the continuous deepening of social reform and the promulgation of a new hospital financial accounting system,the establishment of the related expense accounting system of medical institutions is also deepening,and at the same time,the awareness of accounting cost management of hospital management personnel is constantly improving.The hospital implements the cost accounting system,which reduces medical costs,but also leads to a rapid rise in the price of consumables.How to effectively control the price of drugs and effectively strengthen the management of medical consumables has become a hot issue in the relevant fields of society.Therefore,this paper discusses the specific measures of medical consumables management from the perspective of hospital cost accounting,so as to achieve effective control of hospital costs.

hospitalmedical consumablesproblemscountermeasures

钱亚丹

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苏州大学附属第一医院 江苏 苏州 215000

医院 医用耗材 存在问题 应对措施

2024

科学与信息化

科学与信息化

ISSN:
年,卷(期):2024.(5)
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