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公立医院成本控制与管理
引用本文:汤明兰,董峻,胡丹.公立医院成本控制与管理[J].现代医院,2012,12(9):123-126.
作者姓名:汤明兰  董峻  胡丹
作者单位:昆明医科大学,云南昆明,650100
摘    要:政府投入减少,医疗服务成本不断提高和医疗服务市场竞争日趋激烈,公立医院为增强竞争能力,提高效率和谋求可持续发展,实行成本控制管理已经是迫在眉睫的事情。加强经济管理,促进内涵建设,走出一条"优质、高效、低耗"的道路,乃医院发展之核心。成本控制作为现代经济管理的一种有效手段,能通过对医院和医疗服务成本的控制和管理,更新医院经济管理的观念,提高医院全体员工的成本意识,减少浪费,从而提高医院的社会效益和经济效益,增强医院在市场经济下的竞争能力。

关 键 词:公立医院  医院成本控制  管理  成本核算

STUDY OF THE COST CONTROL AND MANAGEMENT OF PUBLIC HOSPITAL
TANG Minglan , DONG Jun , HU Dan.STUDY OF THE COST CONTROL AND MANAGEMENT OF PUBLIC HOSPITAL[J].Modern Hospital,2012,12(9):123-126.
Authors:TANG Minglan  DONG Jun  HU Dan
Institution:Kunming Medical University,Kunming City,Yunnan Province 650100 PRC
Abstract:Public hospitals are urgently needed to execute cost control,either due to governments reduce inputs,the cost of health services continue to rise,and the increasingly fierce competition in the health services market,or for improving competitiveness,enhancing efficiency and pursuing sustainable development of the hospital.Absolutely,strengthening economic management,promoting the connotation construction,blazing a trail of "high quality,high efficiency,low consumption",which is the core of the development of the hospital.Cost control,as an effective measure of modern economic management,can raise the social benefit and economic benefit of hospital,strengthen the hospital′s ability for compete in market economy through controlling and managing the hospital costs and health services costs,updating the concept of hospital economic management,raising the cost-conscious of all employees of the hospital,and reducing waste.
Keywords:Public hospital  Hospital cost control  Management  Cost accounting
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