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目的:研究公立医院战略成本管理。方法:以平衡积分卡为工具,结合公立医院的内外部因素,建立战略成本管理体系。结果:将成本管理与战略发展有机结合,关注成本而不拘泥于成本,从财务、患者、内部流程和学习成长四个维度创造竞争优势、保持并持续提高核心竞争力。结论:公立医院应该根据自身的实际情况科学做好战略成本管理,兼顾相关要素,实现健康可持续发展。
Objective: To study the strategic cost management in public hospitals. Methods: Balanced scorecard as a tool, combined with internal and external public hospital factors, the establishment of strategic cost management system. Results: Combining cost management with strategic development, focusing on cost rather than on cost, creating competitive advantage from the four dimensions of finance, patient, internal process and learning growth to maintain and continuously improve core competitiveness. Conclusion: Public hospitals should scientifically manage the strategic cost according to their actual conditions, taking into account the relevant factors and achieving healthy and sustainable development.