ABSTRACT
Objective To explore the method for controlling the proportion of medical consumables.Methods The objective and significance of controlling the proportion of medical consumables were introduced,and the method was analyzed from the aspects of bidding procurement,total control mechanism,administrative approval and involvement in department management by objectives.Results The effective management of medical consumables decreased irrationality and procurement price of medical consumables.Conclusion Controlling the proportion of medical consumables promotes public hospital reform and the economic burden of the patient.
ABSTRACT
Objective To explore the method for controlling the proportion of medical consumables.Methods The objective and significance of controlling the proportion of medical consumables were introduced,and the method was analyzed from the aspects of bidding procurement,total control mechanism,administrative approval and involvement in department management by objectives.Results The effective management of medical consumables decreased irrationality and procurement price of medical consumables.Conclusion Controlling the proportion of medical consumables promotes public hospital reform and the economic burden of the patient.
ABSTRACT
Objective: To build total cost allocation model based on Time Driven Activity-based Costing (TDABC) and explore how to use it to improve the hospital cost accounting system. Methods: Take an ultrasonic cardiogram department of public hospital as a cost object to estimate the cost of medical service, as well as the efficiency of service and operating benefit analysis by using TDABC method. Results: Parts of routine services of the ultrasonic cardiogram departments having policy loss in a public hospital, the department’ s capacity are not fully utilized in a certain period. Conclusion: TDABC not only plays positive role in raising the level of hospital cost management, but also provides useful references and scientific basis for the formulation and revision of medical service fee and carring out the DRGs payment.