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近年来,在我国经济快速发展的新形势下,不论是医疗技术,还是单位内部管理,医院都获得了较大的进步,但是在医院的成本管理方面仍存在着不足。医院这个机构关系各种人群的健康利益,加强医院的成本管理,减少医院的成本费用,对解决广大群众的看病贵问题有一定的成效,从侧面响应了国家的医改政策。本文从固定成本即不可控成本和变动成本即可控成本两个方面阐述了医院在降低成本方面的看法。
In recent years, under the new situation of rapid economic development in our country, both the medical technology and the internal management of the hospital have made great progress, but there are still some deficiencies in the cost management of the hospital. The relationship between the hospital and the health interests of all kinds of people, strengthening the cost management of the hospital and reducing the cost of the hospital have a certain effect on solving the problem of the expensive medical treatment of the general public and respond to the national medical reform policy from the side. This article describes the hospital’s view on cost reduction from two aspects: fixed costs, uncontrollable costs and variable costs.