摘要
目前县级医院内部管理流程和基础数据的缺陷,在不同程度上束缚了全成本核算工作的开展和推进,本研究主要围绕数据采集过程中发现的基础数据和管理流程中存在漏洞或不规范等问题,分析其内在原因并提出相关解决方案。为顺利推进此项工作,需院级层面组织全院、全员、全流程参与,以全成本核算为契机,促进医院内部经济管理质量持续改进和基础数据的集成。
The defect of internal management processes and basic data in county-level hospitals hindered the implementation andimprovement of full cost accounting in different degrees. The study was based on the problems of defects and irregulation in basis dataand management process in the process of data collection. It analyzed the internal reason and proposed related solution scheme. Tosuccessfully promote the work, hospitals needed to organize the whole hospital, all the staffs and process anticipated in the process. Using all cost accounting as the chance to promote the sustainable quality improvement of hospital internal economic management andbasis data integration.
出处
《中国卫生经济》
北大核心
2016年第5期84-86,共3页
Chinese Health Economics
关键词
全成本核算
数据采集
管理流程
县级医院
full cost accounting
data collection
management process
county-level hospital
