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近年来随着我国在医疗改革工作的持续推进,绩效考核现已成为医院开展好日常管理工作所必须依赖的一项措施手段,同时绩效考核也与会计成本的核算关系密切,良好的绩效管理考核工作有助于医院加强成本控制的力度。同时绩效考核也是人力资源管理和财务管理的重要构成部分之一,作用价值巨大,对医院单位而言只有不断完善绩效考核指标体系,方可从根本上推动医院各项工作的稳步发展。本文将重点就绩效考核指标与医院会计成本核算体系的构建工作来展开具体的探究工作,并提出一些针对性的改进建议与措施。
In recent years, with the continuous advancement of medical reform in our country, performance appraisal has now become a measure that hospitals must rely on to carry out daily management. At the same time, performance appraisal is also closely related to accounting cost accounting. Good performance management appraisal Work helps hospitals to strengthen cost control efforts. At the same time performance appraisal is also an important part of human resource management and financial management. Its value is huge. For the hospital unit, only continuous improvement of the performance appraisal index system can promote the steady development of various tasks in the hospital. This article will focus on performance appraisal indicators and the construction of hospital accounting cost accounting system to start a specific inquiry, and put forward some suggestions and measures for improvement.