医院成本核算管理的分析与应用

目的通过分析该院成本核算管理实行的情况、效果,为该管理方式在医院的推广应用提供依据。方法收集该院2009—2011年的收入及支出的各项数据,其中自2011年起该院实行成本核算管理制度。计算出每年各项成本的构成比,成本收益率,药品收益所占比率,分析各年的财务收支情况,成本构成变化、收益率及药品收益情况。结果 2011年总成本增长幅度小于前1年,各项成本所占比例变化不大,成本收益率明显提高,药品收益占净收入的比例减少至10.01%,说明采用成本核算管理后,医院盈利情况有所改善,且以不加重患者药品费用负担为前提。结论在医院中实施成本核算管理有利于医院经济的健康发展,值得各大医院借鉴实施。

The Analysis and Application of the hospital cost accounting management

Objective By analyzing the cost accounting management and the,the effect,provide the basis for the the promotion and application in the hospital.Methods Income and expenses data of the hospital were collected in 2009-2010,cost accounting management was Implemented in our hospital.Calculate the composition of each year of the cost,cost-benefit ratio,percentage of income of the drugs,analysis of financial income and expenditure,the cost structure changes,yield and and pharmaceutical benefits.Results The total cost increase is less than the previous year in 2011.The cost of the proportion has little change.Costs and benefits has improved significantly.Drug gains a percentage of net revenue decreased to 10.01%,so after the use of cost accounting management,hospital profitability improved.and the burden of drug costs in patients wasn’t aggravated.Conclusion The use of hospital cost accounting management Conducive to the healthy development of hospital economic,it’s Worth to learn from the implementation for the major hospitals.