Muller C, Jost W, Wehrli H P
Chirurgische Klinik, Spital Uster.
Helv Chir Acta. 1994 Dec;60(6):1043-52.
Financial responsibility is one of the important aspects of hospital management. At the hospital of Uster a trial with a profit center concept was started in October 1991. This concept included development of management tools such as reference figures to check costs, returns and performance. Thus it was possible to obtain an equilibrium between personnel costs and performance within 6 months. In the first half of 1993 the budgeted performance figures for 1993 have so far been reached. Although a complete implementation of a profit center concept in a public hospital does not seem possible, a profit center-like structure helps to obtain financial control and enables the hospital management to readily adapt to changing conditions.
财务责任是医院管理的重要方面之一。1991年10月，乌斯特医院开始了一项利润中心概念的试验。这一概念包括开发管理工具，如用于检查成本、回报和绩效的参考数据。因此，在6个月内实现了人员成本与绩效之间的平衡。到1993年上半年，1993年的预算绩效数字迄今已达成。虽然在公立医院完全实施利润中心概念似乎不太可能，但类似利润中心的结构有助于实现财务控制，并使医院管理层能够轻松适应不断变化的情况。
