华西医院科室成本核算管理的改革与实践  

The reform and practice on working out department/section cost in Huaxi hospital

作　　者：张进[1] 张捷[1] 王军[1] 文黎敏[1] 石应康[1] 

机构地区：[1]四川大学华西医院,四川省成都市610000

出　　处：《中国医院》2004年第7期24-28,共5页Chinese Hospitals

摘　　要：介绍四川大学华西医院经济改革的主要进程和科室成本管理的基本做法。即借鉴企业成本核算思想,以科室为核算单位,对医疗业务活动中的服务活动、物资消耗和业务成果进行核算,使科室管理目标明确,劳务价值与分配挂钩,促使职工自觉增收节支,堵漏挖潜,提高医护人员劳动效率,增强医疗服务质量意识,改善医院经济管理,实现医院经济效益的合理增长。The article introduces the major progress of economic reform and the main practice on working out department/section costin Huaxi hospital. Namely, in using the conception of enterprise for working out cost, based on department/section as the unit to work out cost,the medical care activities such as service, material consumption and professional result should be calculated, enabling department/section haveclear managerial target, working value is related to distribution, to promote staff to increase income and save costs, as a result, the their workingefficiency increased, the sense of medical care quality increased, hospital's economic management improved, hospital's economic benefitsincreased accordingly.

关 键 词：华西医院 科室成本 成本核算 经营管理 成本效益 

分 类 号：R197.322[医药卫生—卫生事业管理]