摘要
目的:探讨成本核算在消毒供应中心的应用效果。方法:比较我院妇产一科实行成本核算前、后使用无菌器械包的数量并比较2011年两家医院1年的消毒成本。结果:我院妇产一科成本核算前、后无菌器械包使用量有统计学差异(P<0.01)。两家医院消毒成本对比,有统计学差异(P<0.01)。结论:成本核算减少了消耗,降低了医院经营成本,调动了消毒供应中心工作人员的积极性和主动性,保证了工作质量,促进了区域化管理。
Objective： To explore the effect of applying cost accounting in central sterile supply department.Methods： We delivered cost accounting and compared the number of sterile instrument sets in gynaecology department before and after cost accounting and the disinfection cost of two hospitals in 2011.Results： There were significant difference in the number of sterile instrument sets in gynaecology department before and after cost accounting（P0.01）.The disinfection cost between two hospitals were significantly different（P0.01）.Conclusion： Cost accounting could reduce cost consumption,decrease hospital operating cost,motivate working staff,ensure working quality,and enhance regional management.
出处
《中国护理管理》
CSCD
2013年第6期100-102,共3页
Chinese Nursing Management
关键词
成本核算
消毒供应中心
应用
cost accounting
central sterile supplyde partment
application
