医院成本分析思路与评价指标研究.docVIP

医院成本分析思路与评价指标研究 　　[摘要] 本研究针对当前医疗卫生体制改革的形势，成本管理工作要求越来越高，结合当前医院经济管理的目的，对医院成本分析提出了“概述、医院运营情况分析、本量利分析、科室经营情况分析、计算成本分析指标、其他需要说明的情况”6部分组成的成本分析思路，即成本分析报告常规内容；结合文献研究、工作实践经验以及专家意见等方法提出了“人员信息、固定资产、业务信息、评价指标”4部分构成的成本分析指标。本研究通过探讨成本分析的思路和方法，对成本数据进行挖掘与分析，计算各种评价指标，查找不合理的成本支出，为医院开源节流找到合理有效的切入点，为医院的经营决策提供切实可行的管理意见和建议。 　　[关键词] 医院；成本；分析思路；评价指标 　　[中图分类号] R197.322 [文献标识码] A [文章编号] 1674-4721（2015）02（a）-0141-03 　　Study of hospital cost analysis idea and evaluation index 　　CUI Yuan-yuan JIANG Ying-ying 　　Financial Affairs of Beijing Hospital，Beijing 100730，China 　　[Abstract] In view of situation of the medical and health system reform in this study，requirements for cost management increase constantly.In conjunction with the goal of medical economics management，this study proposes the cost analysis of idea composed of 6 parts of summary，hospital operation situation analysis，cost-volume-profit analysis，management situation analysis of departments，calculation of cost analysis indicator and other circumstances needed explanation，that is to say cost analysis report regular content；it proposes the cost analysis indicator composed of 4 parts of personnel information，fixed asset，business information，and evaluation indicator according to literature research， hands-on background and opinion of experts and other methods.Through investigating the idea and approach of cost analysis to excavate and analyze the cost data and to calculate various cost indicator so that unreasonable costs could be detected in order to find the reasonable and effective breakthrough point for the hospital broaden sources of income and reduce expenditure，provide practical management advice and suggestions for the hospital management decision. 　　[Key words] Hospital；Cost；Analysis idea；Evaluation index 　　近些年，随着医疗卫生制度改革的逐步深化，医院成本核算受到越来越多的关注。新《医院财务制度》和《医院会计制度》出台，从制度上明确了成本核算工作的开展，并要求将成本核算报表纳入医院财务报表的一部分，及时反映医院的成本信息。目前大多数医院仅停留在产出成本报表层次上，医院不应只是对各科室成本进行三级四类分摊核算，还需要对成本分摊结果进行科学细致的分析，形成成本分析报告，挖掘数据背后的问题，为医院的经营管理决策提供有价值的依据。本研究结合历