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随着医改的推进,医院所面临的竞争压力越来越大,医院如何更好的经营将成为日后医院发展所要面临的重要问题。其实方法不外乎就两种,一是开源,二是节流。由于看病难问题的存在,医院病人长期络绎不绝,显然开源不是制约医院发展与提高竞争力的难题,因此节流将成为医院研究与工作的重点。要做好节流,医院就应当在成本核算上下功夫,通过好的成本核算与管理将更好的提高医院自身的运行效率,准确的计算出各种医疗服务项目的成本,使管理者更清楚的了解每项医疗服务项目成本,为制定更好的战略提供支持,进而降低医院的服务项目成本,提高医院的经济效率。
With the advancement of medical reform, hospitals are facing more and more pressure of competition. How the hospitals operate better will become an important issue for future hospital development. In fact, nothing more than two methods, one open source, the second is to cut. Due to the existence of hard-to-see problems, hospital patients have been in a continuous stream for a long time. Obviously, open source is not a problem that restricts hospital development and enhance competitiveness. Therefore, the reduction will become the focus of hospital research and work. To do a good job, the hospital should work hard on cost accounting, through good cost accounting and management will be better to improve the hospital’s own operating efficiency, accurate calculation of the cost of various medical services to enable managers to more clearly Understand the cost of each healthcare service and support the development of better strategies to reduce hospital services costs and improve the hospital’s economic efficiency.