某多院区医院全成本核算管理实践探索  

Exploration of full cost accounting management practice in a multi-district hospital

作　　者：刘威 冯园园 王祥楠 郎颖[1] 张彦杰[3] LIU Wei;FENG Yuanyuan;WANG Xiangnan;LANG Ying;ZHANG Yanjie(School of Humanities and Management,Ningxia Medical University,Yinchuan,Ningxia Hui Autonomous Region,750003,PRC)

机构地区：[1]宁夏医科大学人文与管理学院,宁夏回族自治区银川市750003 [2]宁夏固原市人民医院,宁夏回族自治区固原市756000 [3]宁夏回族自治区人民医院,宁夏回族自治区银川市750004

出　　处：《中国医院》2023年第9期92-94,共3页Chinese Hospitals

基　　金：宁夏回族自治区卫生健康系统科研课题(2022-NWKY-016);2023年宁夏回族自治区重点研发项目(2023BEG03008);宁夏卫生健康委高层次科技提升项目(2023-NWKYT-007)。

摘　　要：成本核算是公立医院实现精细化管理和高质量发展的重要内容。宁夏回族自治区人民医院在一院多区发展背景下,针对多院区医院内部存在的成本核算组织体系不完善、核算范围和内容不明确、分摊流程不科学和信息系统不统一等问题,以全成本核算为抓手,对医院的人、财、物等核心资源进行科学配置和精细化管理,以实现多院区成本核算同质化和精细化的高质量发展。Cost accounting is an important content for public hospitals to achieve refined management and high-quality development.In the context of multi-district development,the People's Hospital of Ningxia Hui Autonomous Region,in response to the problems of imperfect cost accounting organization system,unclear accounting scope and content,unscientific apportionment process and inconsistent information system in multi-district hospital hospitals.Cost accounting is the starting point,and the core resources of the hospital,such as human,financial,and material resources,are scientifically allocated and finely managed,so as to achieve high-quality development of homogeneous and refined cost accounting in multi-district hospitals.

关 键 词：公立医院 全成本核算 精细化管理 多院区 

分 类 号：R197.3[医药卫生—卫生事业管理]