People’s hospital of Fuyang cost accounting practice and thinking

    Hongjuan Chen

    Abstract With the community market economy and the continuous deepening reform and improving sanitation,the hospital management costing will become important means and components.Fuyang people’s hospital,according to the new hospital accounting system,explores the establishment of hospital cost accounting system and cost accounting mechanisms for the implementation actively.Based on experience which is gained in hospitals carry out cost accounting practice,to analys several fundamental problems which should focus on of the implementation of cost accounting in hospitals.

    Key words economic management costing hospitals

    People’s Hospital of Fuyang,Fuyang 311400,China

    Correspondence to:Hongjuan Chen,renweini@163.com

    摘要： 随着社会主义市场经济和卫生事业改革的不断深化和完善，成本核算将成为医院管理的一种重要手段和组成部分。富阳市人民医院根据新的医院财会制度规定，对建立医院成本核算体系、实施成本核算运行机制进行了积极的探索。本文从该院开展成本核算实践中取得经验，分析探讨了医院在实施成本核算中应着重解决的几个基本问题。

    关键词： 医院经济管理；成本核算

    当今医疗市场竞争，归根结底是医疗服务质量和成本的竞争。降低成本、提高质量、增加效益是医院经营管理的永恒主题。医院只有不断地更新管理理念，探索医疗成本管理新思路，实施成本核算运行机制 ......