Method and experience on actualizing the controlling of standard cost

    Bo Zhang,Shuangyin Yan,Shihan Deng,Sheng Cang

    Abstract

    We have begun to actualize the controlling of standard cost from 2005 in order to strengthen the hospital’s cost accounting, improve the hospital’s income,and decline the patient’s expenditure.Namely:Establish the cost criterion,progress cost difference prompting,analysis and cost difference controlling etc,forming a suit of controlling system by feed former controlling,accounting function and feedback controlling of the cost.By circulating for one year,we have obtained favorable effects.

    Key words

    standard cost;hospital management;cost accounting;hygienic economic

    The 406th Hospital of PLA,Dalian 116041,China

    Correspondence to:Bo Zhang,zbcs98@chinaacc.com

    摘要： 为加强医院成本核算、增加医院收入、减轻患者负担，我院于2005年开始实施标准成本控制管理。即制定成本标准，进行成本差异揭示及分析和成本差异的控制；通过成本的前馈控制、核算功能及反馈控制的有机结合而形成一套成本控制系统。运行1年来，取得了良好效果。

    关键词： 标准成本；医院管理；成本核算；卫生经济

    近年来，医院的发展有市场化和商业化的倾向，导致病人看病费用明显增加。“看病难、看病贵”已成为社会各界普遍关注的热点，对医院的全面管理提出了严峻挑战。从全国现代医院卫生经济管理会议可知 ......