| 以成本效益分析为基础的医院预算管理 |
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| 引用本文： | 唐丽娜,张俊权,张欢.以成本效益分析为基础的医院预算管理[J].中国医院,2006,10(12):58-59. |
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| 作者姓名： | 唐丽娜 张俊权 张欢 |
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| 作者单位： | 河北医科大学石油临床医学院,065000 |
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| 摘 要： | 文章从我国目前医院的成本管理与核算入手,分析了成本效益分析与医院预算管理的关系,以及科室如何利用本量利分析技术开展成本效益分析,剖析了目前医院预算管理中存在的问题,并介绍了通过开展成本效益分析的方法来实施预算管理的科学性。
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| 关 键 词： | 成本效益分析 量本利分析 预算管理 |
| 修稿时间： | 2006年9月15日 |
Hospital budget management: based on cost-benefit analysis |
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| TANG Lina,ZHANG Junquan,ZHANG Huan.Hospital budget management: based on cost-benefit analysis[J].Chinese Hospitals,2006,10(12):58-59. |
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| Authors: | TANG Lina ZHANG Junquan ZHANG Huan |
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| Abstract: | Based on the current hospital cost management and accounting,the relationship of cost-benefit and budget management was analyzed.How to use output-cost-profit methods to analyze department cost-benefit was discussed.The problems in current budget management system were mentioned and the advance of new budget management methods through cost-benefit analysis was presented. |
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| Keywords: | cost-benefit analysis output-cost-profit analysis budget management |
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