医院成本谱编制方法和意义  

Methods and Significance of Establishing the Hospital Cost Spectrum

作　　者：陈亚光[1,2,3] 单顺芳[1] 张甄[2] 李轩[2] 李超[2] 

机构地区：[1]南华大学公共卫生学院医院管理研究所,湖南郴州423000 [2]郴州市第一人民医院,湖南郴州423000 [3]卫生部卫生发展研究中心,北京100000

出　　处：《中国医院管理》2013年第3期61-63,共3页Chinese Hospital Management

摘　　要：医院成本管理将成为医院经济管理中最主要的环节,而医院成本谱是医院成本管理的重要工具之一。文章重点阐述了医院成本谱的编制方法与运用,从而了解和分析医疗成本现状,为寻求控制医疗费用增长方法提供研究方向和依据,同时也为医院经营管理决策提供参考依据。The cost management of the hospital will become the main link in economic management, and the cost spectrum of the hospital is one of the important tools of cost management in the hospital. The study mainly describes the methods and utilization of the cost spectrum of the hospital, and then analyzes the present situation of the medical cost, provides research direction and basis for seeking the methods of controlling the growth of the cost as well as the reference basis for hospital management decision.

关 键 词：医院 成本管理 成本谱 

分 类 号：R197.322[医药卫生—卫生事业管理]