某院物资采购管理体系的实践  

Practice of material purchase management system in one hospital

作　　者：白云樑[1] 

机构地区：[1]同济大学附属上海市肺科医院,上海200433

出　　处：《中国卫生资源》2015年第3期193-196,共4页Chinese Health Resources

摘　　要：介绍了某院在现有基础上,结合运用作业成本法与标准成本法,通过构建物资采购管理体系,探索标准作业成本法在医疗行业中的具体应用。通过实施采购成本控制体系后,医院优化了物资供应链流程,降低了非增值作业成本,提高了医院采购效率,减轻了医院经营压力。Procurement cost control system is built,based on the combination of activity-based costing and standard costing in a hospital. The article elaborated the exploration of the specific application of the standard operating costs in the medical sector. By the establishment of material management system,the hospital has optimized the supply chain process of materials,reduced non-value-added activity-based cost,improved efficiency of hospital material purchase and reduced the hospital operation pressure.

关 键 词：物资采购成本 资源配置 差异分析 

分 类 号：R197.322[医药卫生—卫生事业管理]