[1]夏伟巍 胡秋峰 龚玉勤 张琦.完善绩效核算方法提升精益管理水平[J].中国卫生质量管理,2019,26(06):005-8.[doi:10.13912/j.cnki.chqm.2019.26.6.02]
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完善绩效核算方法提升精益管理水平
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《中国卫生质量管理》[ISSN:1006-7515/CN:CN 61-1283/R]

卷:
第26卷
期数:
2019年06期
页码:
005-8
栏目:
特别关注
出版日期:
2019-11-28

文章信息/Info

作者:
夏伟巍 胡秋峰 龚玉勤 张琦
上海交通大学附属第六人民医院南院
关键词:
绩效核算方法全成本核算管理次均药费次均费用绩效双向反馈机制精益管理
Keywords:
Performance Accounting Method Full Cost Accounting Management Sub-Average Drug Fee Sub-Average Cost Performance Two-Way Feedback Mechanism Lean Management
DOI:
10.13912/j.cnki.chqm.2019.26.6.02
摘要:
医疗行业的特殊性,决定了不能简单的将收入和成本作为绩效考核指标。介绍了上海市某郊区公立医院通过改进绩效核算方法实现精益管理的实践。内容包括:用绩效手段严控成本,改进药费考核指标,结合次均费用合理奖惩,增设手术附加奖和微创手术奖,建立绩效双向反馈机制等。
Abstract:
The medical industry has its own particularity, which can not simply use income and costs as performance indicators. This paper introduced a suburban public hospital in Shanghai realized the practice of lean management by improving the performance accounting method under the condition of market economy, which included strictly controlling the cost by means of performance, improving the evaluation index of drug cost, combining the reasonable reward and punishment of per time cost, setting up additional award for surgery and minimally invasive surgery, and establishing the two-way feedback mechanism of performance,etc.

参考文献/References:

[1]詹姆斯·P·沃麦克,丹尼尔·T·琼斯.精益思想[M].北京:商务印书馆,2005:13-32.

更新日期/Last Update: 2019-11-28