医院成本控制与绩效考核的探索和实践

摘要

Hospital cost control is to point to in a certain period according to the consumption of different medical service project, collects the medical care expenditure, the inspection cost plan completion of a kind of economic management activities. The important content of hospital cost control management and means, throughout the course of medical service activities. [1] Based on information technology platform, we establish a cost accounting system, clear project cost, strengthen cost control consciousness, accurate reservation cost limits and cost income rate, with actual and scheduled cost limit and rate, unreasonable correcting deviation, reduce the operation cost of hospitals and departments, optimize allocation of hospital resources, conducive to the sustainable development of the hospital.%医院成本控制是指在一定时期内根据不同医疗服务项目的消耗，归集医疗服务支出，考核成本计划完成情况的一种经济管理活动。成本控制是医院经营管理的重要内容和手段，贯穿于医疗服务活动的全过程[1]。我院依托信息化平台，建立成本核算标准、明晰成本项目，强化成本控制意识、精准预算成本限额和成本收入率，以实际发生和预算成本限额和成本收入率比较，纠正不合理偏差，降低医院和科室的运营成本，优化医院资源配置，有利于医院可持续发展。