淺談醫院成本覈算管理

摘要：面對我國醫療市場日益激烈的競爭和衛生事業的快速發展態勢，醫院不能只是片面地追求收入，同樣也要關注成本管理的發展趨勢，只有透過對醫院的成本覈算與管理，不斷降低醫院的成本支出，挖潛增效，才能提高醫院的社會效益和經濟效益，增強醫院在市場經濟下的`競爭能力。同時加強醫院成本管理，實行成本覈算，就是爲了“用比較低廉的費用提供比較優質的醫療服務”，在一定程度上減輕病人的醫藥費用負擔。
關鍵詞：醫院成本成本覈算管理
Abstract:Facing our country medical service market day by day keen competition and the public health fast development situation,the hospital cannot only pursues the income one?sidedly,similarly also must pay attention to the cost management the trend of development,only then through to the hospital cost accounting and the management,reduces the hospital unceasingly the cost disbursement,the tapping latent potentialities efficiency,can enhance the hospital the social efficiency and the economic efficiency,strengthens the hospital under market economy competitive ltaneously strengthens the hospital cost management,implements the cost accounting,is for “provides the quite high quality medical service with the quite inexpensive expense”,lightens patient?s medicine expense burden to a certain extent.
Keywords:Hospital cost