西藏山南地区人民医院成本核算和控制实践

随着市场经济的发展和医疗卫生改革的深入,医院面临着成本上升和财政拨款减少的状况,医院不得不加强内部成本管理以提高运行效率。西藏山南地区人民医院借助政府支持和外援项目的机会,通过理论学习、实践考察和试点等方式建立了符合当地条件的成本核算管理体系,为加强医院综合管理能力打下了基础。其方法可为其他情况类似的医院提供借鉴。

Cost Assessment and Control Practice in Shannan Prefecture People's Hospital of Tibet

Along with the development of the market economy and deepening health reform,hospitals are faced with challenges of rising costs and shrinking budgetary allocations.Hospitals therefore have to consider strengthening internal cost management to improve overall performance.By taking the opportunity of the foreign aid program,Shannan Prefecture People’s Hospital of Tibet has built a cost assessment system that is perceived to suit the local situation,through theoretical study,field observation and on-site trial methods.The new system is considered to have laid foundation for the hospital’s future comprehensive management improvements.Its approach could be learnt by other hospitals in similar settings.