知识经济时代医院成本管理初探

探讨了知识经济对医院成本管理中的成本结构、计算方法、工资成本及核心目标的影响,指出现行医院成本管理体系的不适应性,认为应进一步拓宽成本核算的内容;改进医疗成本费用的分配及核算方法.适应知识经济环境,改进成本管理体系,即改进无形资产的成本核算;引进作业成本计算和作业成本管理;引进环境会计,考核并控制环境成本.

An initial exploration on hospital''''s cost management in knowledge economic times

It explores the implications of knowledge economy in cost construction, calculating methods, salary cost and core purpose inhospital cost management, it outlines the inappropriate nature of the current hospital cost management system, and the contents for cost calculationshould be further broadened; the methods for distributing and calculating medical care cost should be improved. To adapt to knowledge economicenvironment and improve cost management system is to improve the cost calculation for intangible assets; operational cost calculation andmanagement should be introduced; environment accounting be introduced, environment cost be examined and controlled.