医疗机构制剂实行全成本核算的必要性分析  

Necessity of Implementing All Cost Accounting in Management of Hospital Preparations

作　　者：陈鸣[1] 童荣生[1] 

机构地区：[1]四川省医学科学院.四川省人民医院药剂科,四川成都610072

出　　处：《中国药业》2013年第6期98-100,共3页China Pharmaceuticals

摘　　要：目的探讨医疗机构制剂实行全成本核算的必要性。方法分析计划经济时期医疗机构制剂的核算管理及其弊端,阐述全成本核算的概念、内涵、意义等。结果全成本核算有利于增强全体员工的成本意识,有利于提高制剂产品质量,且医患双方均可受益。结论全成本核算对于理顺医疗机构制剂的价格关系,提高医疗机构制剂的管理水平,适应医药卫生体制改革均有现实意义。Objective To explore the necessity of implementing all cost accounting in the management of hospital preparations under the market economics. Methods To analyze the accounting management of hospital preparations under planned economics and its disadvan- tages. The conception,connotation and significance of all cost accounting for hospital preparations under the condition of socialist market economy were illustrated. Results All cost accounting was conducive to enhance the cost consciousness of all staffs and increase the preparation quality. Both sides of hospital and patients were benefited. Conclusion Implementing all cost accounting in the management of hospital preparations has the realistic significance to straighten the price relation of hospital preparations, increase the management level of hospital preparations and adapt the medical and health system reform.

关 键 词：全成本核算 医疗机构制剂 管理 

分 类 号：R952[医药卫生—药学]