实施三级成本核算,实现医疗设备科学管理

“看病难,看病贵”已经成为人们关注的社会问题,建立优质高效的成本核算方法,实现医疗设备科学管理,是当前医院管理层必须正确面对的重要课题。我院为有效地解决二级核算中存在的矛盾,实施了三级成本核算,也就是进行院级、科级、单元(个人)的三级成本核算,实现了科学管理设备,收到了不错的效果。

Implementing Three-level Cost accounting,Achieving Scientific Management of Medical Equipments

The difficulty and high cost in seeking proper health care is already a social problem that people pay attention to. Therefore establishing excellent quality and highly efficient method of cost accounting and achieving scientific management of medical equipments is a important task which hospital management level must face up to squarely now. In order to effectively resolve the problems in two-level cost accounting,our hospital implement three-level (hospital level, department level and person level) cost accounting so that our hospital achieve scientific management of medical equipments and get perfect result.