摘要
公立医院在保证自身公益性的基础上,还要求保证未来发展的持续性和稳定性,达成经济效益和社会效益目标。成本管控在公立医院运营管理中占据重要地位,但是在实施成本管控中存在诸多问题,急需加以解决。在新医改环境下,为了保证收入和利润,控制支出比例,适应新环境,公立医院有必要完善成本管控体系,加强成本管控。阐述了公立医院加强成本管控的重要性,分析了公立医院成本管控存在的问题,探讨了公立医院成本管控的优化策略。
On the basis of ensuring their own public welfare,public hospitals also require to ensure the sustainability and stability of future development and achieve the goals of economic and social benefits.Cost control occupies an important position in the operation and management of public hospitals,but there are many problems in the implementation of cost control,which need to be solved urgently.In the new medical reform environment,in order to ensure revenue and profits,control the proportion of expenditure,and adapt to the new environment,it is necessary for public hospitals to improve the cost control system and strengthen cost control.This paper expounds the importance of strengthening cost control in public hospitals,analyzes the problems existing in cost control in public hospitals,and discusses the optimization strategy of cost control in public hospitals.
作者
叶小梅
YE Xiao-mei(Xishui County People's Hospital)
出处
《当代会计》
2023年第16期190-192,共3页
Contemporary Accounting
关键词
成本管控
公立医院
运营管理
cost control
public hospitals
operations management
