摘要
目的探讨军队医院实施全成本核算的管理路径,实现经济效益最大化。方法建立管理机构,深入宣传教育;整合管理机构,改革管理手段;规范管理流程,优化管理模式;建立核算体系;建立相关规章制度。结果推动了全成本核算工作的落实,提高了社会和经济效益。2009年纯利润较上年增长两个百分点。结论系统优化的全成本核算组织管理,是保障全成本核算实施的有效路径。
Objective To study the management path in implementing total cost accounting in the military hospital, to achieve maximization of economic benefit. Methods Establish management agencies, promote in-depth publicity and education; integrate management agencies, reforme the management measures; standardize management processes, optimize the management modes; establish accounting system; establish relevant rules and regulations. Results The implementation of total cost accounting was promoted, and the social and economic benefits were improved. The net profit in 2009 increased 2% over the previous year. Conclusion Systematic and optimized organization and management is the effective path to promote and ensure the implementation of total cost accounting in a hospital.
出处
《华南国防医学杂志》
CAS
2010年第4期303-304,共2页
Military Medical Journal of South China
关键词
医院
全成本核算
组织管理
Hospital
Total cost accounting
Organization and management
