论护士长在医院成本核算管理中的作用

成本核算是我国经济增长方式从粗放型向集约型转变,加强医院经济管理的一种趋势。笔者仅就护士长在医院成本核算管理中如何发挥作用进行探讨。加强内部管理,协调管理的诸要素,以节约降耗,挖掘潜能为基础,严格计划、控制,从而实现大价值、高功效、低成本的管理目标。

Discussion of the Function of the Head Nurse in the Cost Calculation Management in the Hospital

This paper discusses the role of a head nurse in the cost calculation management in the hospital. It is very hard and complicated to manage the cost calculation well because it needs a lot of data and involves many aspects of the hospital administration. Facing the new management approach, a head nurse must change her ideas and has a stable opinion upon the cost. It is suggested that she has to pay a close attention to her administrative function, work hard with internal administrative control, coordinate major factors of the cost calculation management so as to reduce the cost, bring the potential into full play and accomplish the aim of high value, more effectiveness and lower cost.