医院全成本核算组织管理路径探索与实践

目的探讨军队医院实施全成本核算的管理路径,实现经济效益最大化。方法建立管理机构,深入宣传教育;整合管理机构,改革管理手段;规范管理流程,优化管理模式;建立核算体系;建立相关规章制度。结果推动了全成本核算工作的落实,提高了社会和经济效益。2009年纯利润较上年增长两个百分点。结论系统优化的全成本核算组织管理,是保障全成本核算实施的有效路径。

Exploration and Practice on Organization and Management Path in Hospital's Total Cost Accounting

Objective To study the management path in implementing total cost accounting in the military hospital, to achieve maximization of economic benefit. Methods Establish management agencies, promote in-depth publicity and education; integrate management agencies, reforme the management measures; standardize management processes, optimize the management modes; establish accounting system; establish relevant rules and regulations. Results The implementation of total cost accounting was promoted, and the social and economic benefits were improved. The net profit in 2009 increased 2% over the previous year. Conclusion Systematic and optimized organization and management is the effective path to promote and ensure the implementation of total cost accounting in a hospital.