运用绩效管理实施医院成本核算的探讨  

Application of Performance Management in the Implement of Hospital cost Accounting

作　　者：马静[1] 蒋均远[1] 胡梅芬[1] 樊水平 葛贤顺 

机构地区：[1]武警北京总队第二医院,北京100037

出　　处：《解放军医院管理杂志》2008年第7期654-655,共2页Hospital Administration Journal of Chinese People's Liberation Army

摘　　要：为探讨运用绩效管理实施医院成本核算,本文阐述了在新形势下运用绩效管理实施成本核算的重要性和必要性,以及实施成本核算的基本要求及具体的实施办法,有利于树立医务人员增收节支的意识,有利于促进医院发展的优质、高效和低耗。The article made a discussion on the application of performance management in hospital cost accounting. The main contents included the importance and necessity as well as the basic requirement and enforcement methods of the application of performance management. It is also expatiated in this article that the practice was good for saving expenditure and promoting the development of hospital.

关 键 词：绩效管理 成本核算 

分 类 号：R197.32[医药卫生—卫生事业管理]