综合医院业务科室成本管理的实证探讨

基于某综合医院,探讨业务科室成本管理的意义、措施、效果及展望。意义：有利于节约成本,提高业务收支结余;有利于合理核算科室收支结余,客观反映科室工作绩效;有利于理顺相关科室之间的业务关系,促进科室间的团结协作等。措施：成本意识的树立;明确科室责任,调动科室积极参与;分类管理,对不同成本项目采用相应的成本管理措施。效果：医院业务科室医疗成本率逐年降低,职工满意度提高,患者满意度提高。讨论：科室成本管理是一个系统工程、是一个持续需求,随着医改进程的推进,医院进行业务科室的医疗项目成本管理、单病种成本管理将是一种趋势。

Evidence based discussion on clinical department cost management in general hospital

Based on a general hospital,the article discussed the meaning,measures,results and its prospects on cost management of the clinical department.It can help saving cost and improving income-cost balance,help accounting the balance of the department so as to reflect the department＇s performance,help improving the business relationship between relevant departments in order to promote unity and collaboration among departments.Cost-conscious is set.Responsibilities are emphasized to mobilize active participation.Classified management is used,of which different cost management measures applies for corresponding cost items.Medical cost has been continuously decreased and both staff and patient＇s satisfaction has been increased.Cost management is a systematic process.It is a sustained demand.With the development of health system reform,medical item cost management and single disease cost management will be a trend.