医院全成本核算与管理的有效途径和方法  

The Effective Methods of the Hospital Cost Accoun and Management

作　　者：高录涛[1] 姜福康[1] 

机构地区：[1]中国人民解放军北京军区总医院,北京100700

出　　处：《中国卫生经济》2009年第2期63-66,共4页Chinese Health Economics

摘　　要：提高医疗质量、降低运营成本是医院管理的永恒主题。目前,成本管理在医院管理中的作用还没有被广泛认识,对成本管理的研究还不够深入。从成本管理的各个环节入手,全方位、多维度地分析和探讨降低成本管理的途径和方法,便于医院走上"优质、高效、低耗"的发展道路。The Improvement of the quality of the medical freatment and the decrease of the operating cost is always the theme of the hospital management. Up to now, the cost management hasn＇t been widely recognized, and the research on it isn＇t enough get. To make sure that the hospital＇s easy to develop as ＂high quality, light effect, low waste＂ calls the omnibeating analysis and conference on the methods of decreasing the operating cost from each segment of the cost.

关 键 词：医院 成本核算 途径 方法 

分 类 号：R197.3[医药卫生—卫生事业管理]