医院成本决策方法分析  

Analysis on the Cost Decision in Hospitals

作　　者：单颖辉[1] 

机构地区：[1]河南省人民医院财务处,郑州450003

出　　处：《中国卫生经济》2015年第3期89-90,共2页Chinese Health Economics

摘　　要：目的:分析医院成本决策的难点及特殊性。方法:借鉴企业成本决策方法,探讨医院短期成本和资本决策。结果:医院尤其是公立医院的公益性质和医疗质量是医院成本决策的重要决定因素。结论:公立医院的优势竞争地位使得其成本决策意识淡薄。Objective:To analyze the difficulties and particularities about the cost decision in hospitals.Methods:Based on thecost decision in enterprises, the short term cost decision and capital investment decision in hospitals were discussed.Results:Hospi-tals’(especially public hospitals’) non-profit nature and medical care quality were important decision factors for hospital cost deci-sion.Conclusion:Public hospital’s competitive advantages made the cost decision consciousness became weak.

关 键 词：成本决策 公益性 医疗质量 

分 类 号：R197.3[医药卫生—卫生事业管理]