【摘要】 目的:探讨成本核算在消毒供应中心的应用效果。方法:比较我院妇产一科实行成本核算前、后使用无菌器械包的数量并比较2011年两家医院1年的消毒成本。结果:我院妇产一科成本核算前、后无菌器械包使用量有统计学差异(P<0.01)。两家医院消毒成本对比,有统计学差异(P<0.01)。结论:成本核算减少了消耗,降低了医院经营成本,调动了消毒供应中心工作人员的积极性和主动性,保证了工作质量,促进了区域化管理。更多还原

【Abstract】 Objective: To explore the effect of applying cost accounting in central sterile supply department.Methods: We delivered cost accounting and compared the number of sterile instrument sets in gynaecology department before and after cost accounting and the disinfection cost of two hospitals in 2011.Results: There were significant difference in the number of sterile instrument sets in gynaecology department before and after cost accounting(P<0.01).The disinfection cost between two hospitals were significantly different(P<0.01).Conclusion: Cost accounting could reduce cost consumption,decrease hospital operating cost,motivate working staff,ensure working quality,and enhance regional management.更多还原