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随着市场经济体系的不断完善以及医疗体制的不断改革,医院的管理理念也应该有所转变,那就是在肩负着救死扶伤社会责任的同时也应该适应市场的需求,在“生命第一、患者第一、服务第一”的前提下,以最低成本创造最佳的效益。由此可见医院做好成本管理工作是提高医院的综合实力、扩大市场份额,真正地实现经济效益与社会效益双赢最基本的前提条件。但是在现实工作中,特别是公立医院对成本管理却缺乏先进的管理理念,本文想从医院成本管理的重要性入手,分析医院成本管理在人员综合业务素质上、成本核算的体系上、成本核算的方式上、对成本的绩效考核上想谈谈个人肤浅的看法,希望有助于医院综合水平的提高。
With the continuous improvement of the market economy system and the constant reform of the medical system, the management philosophy of the hospital should also be changed. That is to say, it should also meet the needs of the market while shouldering the social responsibility of life-saving, First, service first "under the premise of the lowest cost to create the best benefits. This shows that the hospital cost management is to improve the hospital’s overall strength and expand market share, and truly achieve the most basic prerequisite for a win-win economic and social benefits. However, in the real work, especially the public hospital, the cost management is lack of advanced management concept. This article starts with the importance of the hospital cost management, analyzes the cost management of hospital cost management in the comprehensive quality of personnel, cost accounting system, costing On the way, the cost of performance appraisal would like to talk about personal superficial view, hoping to help improve the overall level of the hospital.