摘要
:为了提高医疗资源和财产管理水平 ,供应室于 1998年 6月开始实施全成本核算管理 ,实行 1年后 ,对供应室人员及各项消耗指标进行对比分析。结果在保证质量的基础上 ,核算后人员减少了 2 0 .8% ;冷水、热水、蒸汽、电量、消耗医材等指标明显下降 ,与成本核算前比较 ,差异有极显著性 (P<0 .0 0 1)。提示成本核算管理有利于降低成本 ,节支增效 ;
In order to heighten the management level of medical recourse and property, management of total cost accounting in supply room was implemented from June 1998. One year after implementation, comparative analysis was performed on supply room staff and various wasting indicators. The results showed that on the basis of guaranteeing quality, the people were decreased by 20 8% after accounting and the consumption of cold water, hot water, steam, electric power, medical materials and so on was significantly decreased ( P <0 001). It was suggested that the managment of cost accounting was beneficial to decrease cost. The corresponding measures would play an important role in smoothly implementing cost accounting.\;
