本文選題：手術(shù)室 + 建設(shè)�。� 參考：《世界最新醫(yī)學(xué)信息文摘》2016年08期

【摘要】：目的為了進(jìn)一步探究縣級(jí)醫(yī)院一定時(shí)期內(nèi)手術(shù)室在經(jīng)營(yíng)過(guò)程中發(fā)生的費(fèi)用,分類匯集、匯總、核算,學(xué)習(xí)實(shí)際成本和科室全成本管理,了解成本核算管理方法及其應(yīng)用效果。隨著醫(yī)療體制改革逐步深入,新的醫(yī)療體制逐步建立,醫(yī)療市場(chǎng)競(jìng)爭(zhēng)日趨激烈,醫(yī)院要生存并求得發(fā)展就必須做好醫(yī)院的成本核算工作。因此,我院根據(jù)實(shí)際情況,由部分成本核算逐步向全成本核算推進(jìn),實(shí)施全成本核算及質(zhì)量、經(jīng)濟(jì)綜合目標(biāo)管理責(zé)任制,并以此情況分配獎(jiǎng)金。成本核算具體落實(shí)在每個(gè)科室,我院手術(shù)室經(jīng)過(guò)4年來(lái)的不斷實(shí)踐,不斷吸取各地的先進(jìn)經(jīng)驗(yàn),不斷的改進(jìn),較好地控制了成本消耗,推進(jìn)科學(xué)管理,提高"兩個(gè)效益",促進(jìn)了醫(yī)院發(fā)展。也提高了廣大醫(yī)務(wù)人員的成本意識(shí)和經(jīng)濟(jì)管理水平,同時(shí)對(duì)護(hù)理管理工作也起到了積極的推動(dòng)作用。方法根據(jù)我院2013年11月至2015年11月所進(jìn)行的手術(shù)室改良和擴(kuò)建計(jì)劃的實(shí)際工作情況,采用全成本核算管理方法,對(duì)人員結(jié)構(gòu)、醫(yī)療質(zhì)量、耗材管理、儀器管理等經(jīng)費(fèi)去向以及經(jīng)費(fèi)的全成本核算效果進(jìn)行逐一分析,并與傳統(tǒng)核算方法所消耗經(jīng)費(fèi)做比較,以確定成本核算管理的優(yōu)勢(shì)和完善方向。結(jié)果與傳統(tǒng)核算方式相比全成本核算管理方法所耗費(fèi)總體經(jīng)費(fèi)更低,其對(duì)比結(jié)果具有顯著的統(tǒng)計(jì)學(xué)差異性(P0.05),醫(yī)療耗材成本更低,其對(duì)比結(jié)果具有顯著的統(tǒng)計(jì)學(xué)差異性(P0.05)。結(jié)論全成本核算管理方法是一種現(xiàn)代化的醫(yī)院建設(shè)核算方法,這種方法能夠使建筑與醫(yī)療的契合度更高、使醫(yī)療設(shè)備的引進(jìn)和耗材更加合理、使醫(yī)療材料的管理更加精確,使手術(shù)室現(xiàn)代化水平進(jìn)一步提高,應(yīng)于臨床做進(jìn)一步推廣。
[Abstract]:Objective to further explore the cost, classification, collection, accounting, learning actual cost and total cost management of the operating room in a certain period of the county hospital, and to understand the cost accounting management method and its application effect.With the deepening of the reform of the medical system and the gradual establishment of the new medical system, the competition in the medical market is becoming increasingly fierce. If the hospital wants to survive and develop, it is necessary to do a good job in the cost accounting of the hospital.Therefore, according to the actual situation, our hospital is gradually advancing from partial cost accounting to full cost accounting, carrying out total cost accounting and quality, economic comprehensive objective management responsibility system, and allocating bonuses in this situation.Cost accounting is concretely carried out in each department. After four years of continuous practice, our operating room has continuously absorbed advanced experience from all over the world, continuously improved, better controlled cost consumption, and advanced scientific management.Improve "two benefits", promote hospital development.It also improved the cost consciousness and economic management level of medical staff, and also played a positive role in nursing management.Methods according to the actual situation of the operation room improvement and expansion plan carried out in our hospital from November 2013 to November 2015, the management method of full cost accounting was adopted to manage the personnel structure, medical quality and consumables.In order to determine the advantage and direction of cost accounting management, this paper analyzes the cost direction of instrument management and the effect of total cost accounting one by one, and compares it with the expenditure consumed by the traditional accounting method in order to determine the advantages and the perfect direction of cost accounting management.Results compared with the traditional accounting method, the total cost of the total cost of total cost accounting management method was lower. There was significant statistical difference between the two methods, and the cost of medical consumables was lower than that of the traditional accounting method. There was significant statistical difference in the comparison results between the two methods.Conclusion Total cost accounting management method is a modern accounting method for hospital construction. This method can make the conformability of building and medical treatment higher, the introduction of medical equipment and consumables more reasonable, and the management of medical materials more accurate.The modernization level of operating room should be further promoted in clinic.
【作者單位】： 新疆烏蘇市人民醫(yī)院;
【分類號(hào)】：R197.322
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本文編號(hào)：1741416