CAJ | 학술논문

为了提高医疗资源和财产管理水平，供应室于1998年6月开始实施全成本核算管理，实行1年后，对供应室人员及各项消耗指标进行对比分析。结果在保证质量的基础上，核算后人员减少了20.8%；冷水、热水、蒸汽、电量、消耗医材等指标明显下降，与成本核算前比较，差异有极显著性(P＜0.001)。提示成本核算管理有利于降低成本，节支增效；与之配套的管理制度对顺利实施成本核算管理亦发挥了重要作用。
위료제고의료자원화재산관리수평，공응실우1998년6월개시실시전성본핵산관리，실행1년후，대공응실인원급각항소모지표진행대비분석。결과재보증질량적기출상，핵산후인원감소료20.8%；랭수、열수、증기、전량、소모의재등지표명현하강，여성본핵산전비교，차이유겁현저성(P＜0.001)。제시성본핵산관리유리우강저성본，절지증효；여지배투적관리제도대순리실시성본핵산관리역발휘료중요작용。
In order to heighten the management level of medical recourse and property, management of total cost accounting in supply room was implemented from June 1998. One year after implementation, comparative analysis was performed on supply room staff and various wasting indicators. The results showed that on the basis of guaranteeing quality, the people were decreased by 20.8% after accounting and the consumption of cold water, hot-water, steam, electric power, medical materials and so on was significantly decreased (P＜0.001). It was suggested that the managment of cost accounting was beneficial to decrease cost. The corresponding measures would play an important role in smoothly implementing cost accounting.