成本核算在医院管理中的应用和发展

目的：比较和评价医院管理中各种成本核算方法的优劣，分析成本核算的发展趋势。方法：以国内文献资料为基础，对多数医院目前采用的成本核算方法进行调查分析,着重探讨有关大型医疗设备核算、病种医疗成本核算及药品成本核算的最佳方法。结果和结论：成本预测、成本控制和成本评价是成本管理的发展趋势，搞好成本核算基础工作，加强医院内部管理是适应医保制度改革的必由之路。

Application and development of the cost accounting in hospitals

Objective:To evaluate different cost accounting methods in hospitals and analyze the development tendency. Methods: The cost accounting methods which used in most hospitals were sorted, induced and analyzed based on a number of published Chinese literature. The cost accounting research methods in resent years in many respects was snmmarized as follow: cost accounting for large medical apparatus and instruments, cost accounting for the DRG and drugs. Results and Conclusion: It is suggested that the development tendency of the cost management is cost predicting, cost controlling and cost appraising. The only way to accord with the demand of the medical insurance system reform is to think highly of the basis work of cost accounting and to strengthen the hospital management inside.