摘要
目的研究全成本核算经济管理模式应用于医院绩效考核的重要性。方法资料选自于我院信息管理系统,就成本核算指标、经营状况及消耗性指标、医疗数质量主要评价指标加以比较、分析。结果在医院绩效考核的量化指标中,纳入全成本核算这一方法,可明显降低医疗成本,增加效益。结论在医院成本核算中,纳入全成本核算这一绩效考核方法,有利于提高医院的工作质量,促进工作效率提高,确保医院得到可持续、良性发展。
Objective This research is used to study the importance of the full cost accounting economic management model applied to the hospital performance appraisal. Methods The information was selected from the information management system of our hospital,and the main evaluation indexes of the number of medical items were compared and analyzed in terms of cost accounting index,operating status and consumption index. Results In the hospital performance evaluation of quantitative indicators,the full cost of accounting method can significantly reduced medical costs and increased efficiency. Conclusion In the hospital cost accounting,the full cost accounting performance appraisal method is conducive to improving the quality of the work of the hospital,improve work efficiency,to ensure that the hospital is sustainable and healthy development.
出处
《中国卫生标准管理》
2016年第36期16-18,共3页
China Health Standard Management
关键词
医院成本
核算
绩效考核
方法
Hospital cost
Accounting
Performance appraisal
Methods
