目的 本文通过研究某军队医院基于信息化管理实施全成本核算的干预措施及效果,分析全成本核算管理对于提高军队医院财经管理水平和工作效率的促进作用.方法 选取某军队医院2006年至今各项经济运行数据和业务运行数据,比较分析综合效果,探索效果取得的原因.结果 2010年医院对外医疗收入同比增长74.46％,军免补贴同比增长30％,对外医药净收益率由15.2％增长至24.13％；医院管理费由14％下降至5.75％.结论 依托信息化手段开展全成本核算管理,在为医院提升经济效益的同时,医院财经管理水平和工作效率显著提高,步入一个全新的发展期.%Objective To analyze the promoting effect of total cost accounting management on the frnance and economics management, the article studied the measures and effects. Methods By studying the econonuc da-to from 2006 t0 2010, and comparing the effects and finds out the reasons. Results The hospital made great in-crease in income and control in expenditure. There is an increase in extemal medical income of 74. 46% above that of the corresponding period oflast year, an increase in subsidy to the army of 30% . The net proceeds rate of exter-nal medical drug increases from 15.2% t0 24.13. The management cost appears a decrease from 14% t0 5.75%.Conclusions Based on information management, total cost accounting management improved both economic bene-fits and effective of finance management.
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