CAJ | 학술논문

目的：利用成本控制理论对某三级医院对口支援县级医院进行成本分析并总结成本控制方法，推动基层医院不断健康有序地向前发展。方法：以某三级医院对口支援的4家县医院为例，采用成本控制理论中的比率分析法和趋势分析法对某三级医院对口支援的4家县医院的所有成本进行分析，包含直接成本、间接成本等，并对成本控制方法进行总结和归纳。结果：所有成本中直接成本和间接成本构成了三级医院对口支援的主体成本，通过比率分析法和趋势分析法可以保证取得成本分析数据的质量，对成本控制起直接指导作用，可以提升三级医院的对口支援工作的效益。结论：通过成本控制理论对三级医院对口支援县级医院进行成本分析具有全面性、准确性和实用性，具有较强的应用价值，值得推广与应用。
목적：이용성본공제이론대모삼급의원대구지원현급의원진행성본분석병총결성본공제방법，추동기층의원불단건강유서지향전발전。방법：이모삼급의원대구지원적4가현의원위례，채용성본공제이론중적비솔분석법화추세분석법대모삼급의원대구지원적4가현의원적소유성본진행분석，포함직접성본、간접성본등，병대성본공제방법진행총결화귀납。결과：소유성본중직접성본화간접성본구성료삼급의원대구지원적주체성본，통과비솔분석법화추세분석법가이보증취득성본분석수거적질량，대성본공제기직접지도작용，가이제승삼급의원적대구지원공작적효익。결론：통과성본공제이론대삼급의원대구지원현급의원진행성본분석구유전면성、준학성화실용성，구유교강적응용개치，치득추엄여응용。
Objective:To analyze and control the cost of a tertiary level hospital support county-level hospitals supported by tertiary hospital based on cost control theory, thus to promote the well-organized development of counterpart hospitals. Methods:Using 4 county hospitals supported by a tertiary hospital, ratio analysis and trend analysis method were applied to analyze the whole cost of support by a tertiary hospital to 4 county-level hospitals, including direct cost and indirect cost, conclude and summarize the methods of cost control. Results: The results showed that direct costs and indirect costs were the main component of the costs. Ratio analysis and trend analysis method could guarantee the quality of cost analysis data and guide the cost control, so as to improve the benefits of tertiary hospital supporting the counterpart hospital. Conclusion: It is comprehensive, accurate and practicable to analyze the cost of tertiary hospital supporting the county hospital. It has strong application value, which is worth to extend and apply.