摘要
目的:加强变动成本管控,提高医院运营效益。方法:对供应室实施以成本为基础的内部转移价格管理,对药品和可收费材料进行双控法管控,手术室不可收费材料实施定额成本管控来研究成本下降的可能性。结果:供应室卫生材料耗用水平下降9%,每手术台次材料消耗水平下降6%。结论:定额管理是降低成本的有效手段,可以推行到医院各成本项目的具体实施。
Objective: To enhance variahle cost control and improve hospital operation efficiency. Methods: Implementing the cost-based internal transferring price regulation on the supply room, conducting the dual-control and management method nn the drugs and charging materials and implementing quota cost management and control on the non-charging materials to research the possibilily of cost decreasing. Restlts: The costs of health materials in supply office fell by 9%, while the arerage cost of operation fell by 6%. Conclusion: Quota management was an effective method for decreasing the cost, which could be applied in the practical implementation of different cost items of hospitals.
出处
《中国卫生经济》
北大核心
2016年第11期78-80,共3页
Chinese Health Economics
基金
广东省卫生经济学会2015年科学研究计划项目立项非资助类项目结题(2015-09-01)
关键词
新医院会计制度
成本性态
变动成本
成本控制
new hospital accounting system
cost behavior
varied cost
cost control