摘要
目的:分析案例医院行政部门物资消耗情况,以降低行政物资消耗成本、提高行政物资管理效率。方法:结合ABC-CVA分类管理法、成本定额管理法、专家咨询法和观察法对案例医院两年行政物资消耗情况进行分析,理清物资消耗特点和成本控制点。结果:通过对不同成本可控度的物资实施差异化成本管理,案例医院行政部门物资消耗取得了明显的成本控制效果。结论:ABC-CVA分类管理法和成本定额管理法有助于医院行政部门提高物资管理效率,实现物资消耗的降本增效。
Objective To analyze and reduce the supplies consumption of hospital administration departments, and improve its efficiency. Method The supplies consumption of administration departments in sampled hospital in two years was analyzed with ABC - CVA classification management, norm management, expert consultation and observation method. Results The cost of sup- plies consumption of administration departments in sampled hospital had been significantly controlled by differentiation cost man- agement on different degree of controllability. Conclusion ABC - CVA classification management and norm management could con- tribute to the improvement of material management efficiency and realization of cost decreasing and efficiency increasing of supplies consumption.
作者
李芳
唐祎颖
高婧扬
Li Fang(The Mfiliated Hospital to Chengdu University of TCM, Chengdu, P. R. Chin)
出处
《中国卫生事业管理》
北大核心
2018年第7期501-503,共3页
Chinese Health Service Management
基金
成都中医药大学附属医院科技发展基金课题"新医改政策下医院绩效考核和分配的研究和探索"
关键词
行政部门
物资消耗
ABC-CVA管理
定额管理
administrative department
supplies consumption
Activity Based ＆ Critical Value Analysis Classification
norm management
