基于SMART原则的医用卫生材料管控实践  

Management and Control Practice of Medical and Sanitary Materials Based on SMART Principle

作　　者：周岐[1] 张远 ZHOU Qi;ZHANG Yuan(Asset Management Department of Henan Provincial People's Hospital)

机构地区：[1]河南省人民医院资产管理科

出　　处：《当代会计》2022年第14期5-8,共4页Contemporary Accounting

基　　金：河南省科技厅科技发展计划项目《管理会计在大型公立医院中的应用研究》(课题编号:192400410364)。

摘　　要：文章以河南省某公立医院为研究对象,借助目标管理的SMART原则,在分析医院近年来卫生材料收支情况的基础上,找出卫生材料费用的管控关键点,从管控指标的具体化、量化、可实现性、关联性及时间控制五个方面,探究了控制卫生材料费用增长的具体措施,并得出SMART目标管理理念能够帮助医院设立合理的管控指标、多维度助力医院卫生材料成本管控、实现降本增效的结论。This paper takes a public hospital in Henan Province as the research object,follows the SMART principle of target management,analyzes the hospital's income and expenditure of sanitary materials in recent years,finds out the key points of the control of the cost of sanitary materials,probes into the concrete measures to control the increase of the cost of sanitary materials from the five aspects of concretization,quantification,realizability,relevance and time control of the control index,and concludes that the concept of SMART target management can help hospitals to establish reasonable management and control indicators,help hospital health materials cost control in multiple dimensions,and achieve cost reduction and efficiency improvement.

关 键 词：卫生材料 管控 SMART原则 

分 类 号：R197.322[医药卫生—卫生事业管理]