SPD模式下医院医用耗材管控对医院财务管理的影响研究

A Study on the Impact of Medical Consumables Management in Hospitals under SPD Mode on Hospital Financial Management

摘要: 随着医用耗材在医疗成本中占比的不断提高，传统管理模式已难以满足医院精细化运营的需求。SPD (Supply, Processing, Distribution)供应链管理模式通过信息化、物联网技术与业务流程重构，实现医用耗材从供应、加工到配送的全流程精细化管理。本文系统分析SPD模式的运行机制及其对医院财务管理的影响，探讨其在资金管控、成本核算、业财融合等方面的积极作用，并提出当前存在的问题与优化建议，为公立医院实现财务精益化管理提供理论参考与实践路径。

Abstract: With the increasing proportion of medical consumables in healthcare costs, traditional management models can no longer meet the needs of hospitals for refined operations. The SPD (Supply, Processing, Distribution) supply chain management model achieves refined management of medical consumables through information technology, Internet of Things technology, and business process reengineering—from supply and processing to distribution. This paper systematically analyzes the operation mechanism of the SPD model and its impact on hospital financial management, exploring its positive effects in areas such as fund management, cost accounting, and the integration of finance and business. It also presents the current issues and optimization suggestions to provide theoretical references and practical paths for public hospitals to achieve lean financial management.