完善绩效核算方法 提升精益管理水平  

Improving Performance Management Method to Promote Lean Management Level

作　　者：夏伟巍 胡秋峰 龚玉勤 张琦[1] XIA Weiwei;HU Qiufeng;GONG Yuqin(Shanghai Jiao Tong University Affiliated 6th People's Hospital South Campus,Shanghai,201499,China)

机构地区：[1]上海交通大学附属第六人民医院南院

出　　处：《中国卫生质量管理》2019年第6期5-8,共4页Chinese Health Quality Management

摘　　要：医疗行业的特殊性,决定了不能简单的将收入和成本作为绩效考核指标。介绍了上海市某郊区公立医院通过改进绩效核算方法实现精益管理的实践。内容包括:用绩效手段严控成本,改进药费考核指标,结合次均费用合理奖惩,增设手术附加奖和微创手术奖,建立绩效双向反馈机制等。The medical industry has its own particularity,which can not simply use income and costs as performance indicators.This paper introduced a suburban public hospital in Shanghai realized the practice of lean management by improving the performance accounting method under the condition of market economy,which included strictly controlling the cost by means of performance,improving the evaluation index of drug cost,combining the reasonable reward and punishment of per time cost,setting up additional award for surgery and minimally invasive surgery,and establishing the two-way feedback mechanism of performance,etc.

关 键 词：绩效核算方法 全成本核算管理 次均药费 次均费用 绩效双向反馈机制 精益管理 

分 类 号：R197.322[医药卫生—卫生事业管理]