摘要
目的:设计并实现医院成本核算及绩效管理系统,以完成对收入、成本、劳务补贴的管理。方法:通过对医院的全成本核算方案和劳务补贴管理办法的分析,采用C/S结构,依托于"军卫一号"系统后台Oracle数据库,开发医院成本核算及绩效管理系统来满足医院的管理要求。结果:该系统的开发实施满足了全成本核算方案和劳务补贴管理办法的要求,规范统一了收入统计来源,明确了成本类别、统计归口及数据来源。结论:该系统的设计实施,提高了收入、成本数据的准确性,调动了工作人员的积极性,有效促进了医院的成本核算管理工作的开展。
Objective To design and realize the cost accounting and performance management system to perform management of income, cost and bonus. Methods By analyzing full cost accounting scheme and bonus management regulation in hospital, cost accounting and performance management system was developed to satisfy management request. Results Request of full cost accounting scheme and bonus management regulation were satisfied by development and implementation of cost accounting and performance management system. Conclusion Design and implementation of cost accounting and performance management system unionize income source, confirm cost type, stat type and data source, enhance veracity of income and cost data, improve enthusiasm of staff, and effectively accelerate actualization of cost accounting management in the hospital.
出处
《医疗卫生装备》
CAS
2012年第11期50-52,共3页
Chinese Medical Equipment Journal
关键词
成本核算
绩效管理
收入管理
劳务补贴管理
cost accounting
performance management
income management
bonus management
