【摘要】面对医疗卫生改革的不断深入,医院的成本管理意识不断加强,成本管理成为医院提高自身效益的重要途径。本文从分析目前医院成本管理存在的问题入手,提出加强成本管理的几点对策。

    【关键词】成本;管理;医院

    【中图分类号】R197.3 【文献标识码】A 【文章编号】1008-6455(2010)08-0018-02

    Problems and Countermeasures of Cost Management in Hospital

    Xiao Qian Wu Min

    【Abstract】With the reform carried out in health service system,the consciousness for cost management has been strengthened which has been a important way to improve hospital benefit,In the article, the problem in hospital cost management were discussed and the measures were proposed.

    【Key words】cost;management; hospital

    医院成本管理是医院在医疗服务过程中,有组织地、系统地运用预测、决策、计划、控制、核算、分析、考核和监察等方法,在影响和形成服务成本的各个环节实施管理,以达到降低成本、提高经济效益的目的[1] ......