护士长参与科室成本核算管理的做法与成效  

Head nurses’ participation in departmental costing management

作　　者：李淑敏[1] 马爱平[1] 

机构地区：[1]白求恩国际和平医院消化内科,河北石家庄050082

出　　处：《护理管理杂志》2004年第9期32-33,共2页Journal of Nursing Administration

摘　　要：科室实行成本核算是医院经济管理的重要组成部分,也是医疗服务走向产业化、市场化的必然结果。护士长在工作中,着眼于以病人为 中心,积极参与科室成本核算管理,在确保现有资源合理利用的同时,千方百计降低病人费用支出,使医疗护理服务实现了优质、高效、低耗的 工作目标。Costing at department is an important part of hospital economic management and as well as corollary that medical service approaches to product and market.Head nurses should participate costing management and pay more attention to patients.Ensuring reasonable current resources and reducing patients’ payments can meet the working objectives: good quality,quick effect and low cost.

关 键 词：成本核算 护士长 管理 

分 类 号：C931.2[经济管理—管理学]