CAJ | 학술논문

目的：加强医院物资管理，为全成本核算提供实时准确的数据基础。方法采用网络化物资管理平台管理医院物资，针对高值耗材采用“一物一码”的条形码管理办法，根据使用情况自动形成出入库单据；全成本核算系统提取物资出入库信息实现各类物资成本的自动计提。结果在优化物资管理的同时，为全成本核算提供数据基础，提升全成本核算工作的数据准确性与工作效率。结论统一的管理平台加强医院物资管理，为全成本核算工作奠定坚实的基础。
목적：가강의원물자관리，위전성본핵산제공실시준학적수거기출。방법채용망락화물자관리평태관리의원물자，침대고치모재채용“일물일마”적조형마관리판법，근거사용정황자동형성출입고단거；전성본핵산계통제취물자출입고신식실현각류물자성본적자동계제。결과재우화물자관리적동시，위전성본핵산제공수거기출，제승전성본핵산공작적수거준학성여공작효솔。결론통일적관리평태가강의원물자관리，위전성본핵산공작전정견실적기출。
Objectives To strengthen the management of hospital materials and provide real -time and ac-curate data to the full cost accounting system .Methods Making use of network management platform to strengthen the management of hospital materials and taking advantages of bar code to manage high -value consumables.Gen-erating import documents and export documents according to the usage and the full cost accounting system receives material costs automatically from the import documents and export documents of hospital materials .Results It op-timized the management of hospital materials and provides data to full cost accounting system .In practical work, it improved the accuracy and work efficiency .Conclusion Network management platform strengthened the manage-ment of hospital materials and established foundation of total cost accounting .