本文選題：成本管理　切入點(diǎn)：改進(jìn)　出處：《北方經(jīng)貿(mào)》2016年10期 　論文類(lèi)型：期刊論文

【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的深入開(kāi)展和衛(wèi)生事業(yè)改革步伐的不斷加快,各大醫(yī)院都面臨著市場(chǎng)的挑戰(zhàn)和機(jī)遇。醫(yī)院要生存發(fā)展就必須加強(qiáng)醫(yī)院內(nèi)涵建設(shè),走優(yōu)質(zhì)、高效、低耗的質(zhì)量效益發(fā)展道路。當(dāng)前醫(yī)院成本管理在理念上存在誤區(qū);醫(yī)院信息系統(tǒng)建設(shè)不完善;成本管理與成本核算流于形式;成本管理工作的組織機(jī)構(gòu)設(shè)置不盡合理;財(cái)務(wù)人員專業(yè)技能與素質(zhì)普遍偏低。應(yīng)建立健全醫(yī)院成本費(fèi)用預(yù)算管理制度;建立完整的成本核算體系;強(qiáng)化內(nèi)部審計(jì)職能;強(qiáng)化員工成本意識(shí),增強(qiáng)成本效益理念;全院成員參與成本管理;加強(qiáng)財(cái)會(huì)人員的培訓(xùn)工作;建立獎(jiǎng)罰激勵(lì)機(jī)制。
[Abstract]:With the further development of market economy and the quickening pace of health reform, the major hospitals are facing the challenges and opportunities of the market. To survive and develop, hospitals must strengthen the construction of hospital connotation, take high quality and high efficiency. At present, there are some misconceptions in hospital cost management; the construction of hospital information system is not perfect; cost management and cost accounting are mere formality; the organization of cost management is not reasonable; The professional skills and quality of financial personnel are generally on the low side. It is necessary to establish and improve the budget management system of hospital cost costs, establish a complete cost accounting system, strengthen the function of internal audit, strengthen staff cost awareness and enhance the concept of cost benefit. The whole hospital members participate in cost management; strengthen the training of accounting personnel; establish incentive mechanism of rewards and penalties.
【作者單位】： 雞西市中醫(yī)醫(yī)院;
【分類(lèi)號(hào)】：R197.322

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8 劉s鷖，

本文編號(hào)：1643126