Stavem K
Stiftelsen for helsetjenesteforskning, Sentralsykehuset i Akershus, Nordbyhagen.
Tidsskr Nor Laegeforen. 1995 Jan 10;115(1):64-6.
During the last few years hospital cost accounting has become widespread in many countries, in parallel with increasing cost pressure, greater competition and new financing schemes. Cost accounting has been used in the manufacturing industry for many years. Costs can be related to activities and production, e.g. by the costing of procedures, episodes of care and other internally defined cost objectives. Norwegian hospitals have lagged behind in the adoption of cost accounting. They ought to act quickly if they want to be prepared for possible changes in health care financing. The benefits can be considerable to a hospital operating in a rapidly changing health care environment.
在过去几年里，随着成本压力不断增加、竞争日益激烈以及新的融资方案的出现，医院成本核算在许多国家已变得普遍。成本核算在制造业中已使用多年。成本可以与活动和生产相关联，例如通过对医疗程序、护理阶段及其他内部定义的成本目标进行成本计算。挪威的医院在采用成本核算方面一直滞后。如果它们想为医疗保健融资方面可能出现的变化做好准备，就应该迅速行动。对于在快速变化的医疗保健环境中运营的医院来说，好处可能是巨大的。
