淺談醫院成本核算管理

摘要：面對我國醫療市場(chǎng)日益激烈的競爭和衛生事業(yè)的快速發(fā)展態(tài)勢，醫院不能只是片面地追求收入，同樣也要關(guān)注成本管理的發(fā)展趨勢，只有通過(guò)對醫院的成本核算與管理，不斷降低醫院的成本支出，挖潛增效，才能提高醫院的社會(huì )效益和經(jīng)濟效益，增強醫院在市場(chǎng)經(jīng)濟下的競爭能力。同時(shí)加強醫院成本管理，實(shí)行成本核算，就是為了“用比較低廉的費用提供比較優(yōu)質(zhì)的醫療服務(wù)”，在一定程度上減輕病人的醫藥費用負擔。
關(guān)鍵詞：醫院成本成本核算管理
Abstract:Facing our country medical service market day by day keen competition and the public health fast development situation,the hospital cannot only pursues the income one?sidedly,similarly also must pay attention to the cost management the trend of development,only then through to the hospital cost accounting and the management,reduces the hospital unceasingly the cost disbursement,the tapping latent potentialities efficiency,can enhance the hospital the social efficiency and the economic efficiency,strengthens the hospital under market economy competitive ability.Simultaneously strengthens the hospital cost management,implements the cost accounting,is for “provides the quite high quality medical service with the quite inexpensive expense”,lightens patient?s medicine expense burden to a certain extent.
Keywords:Hospital cost

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