| 引用本文: |
薛林南,线春艳,郭宛丽,等.基于平衡计分卡的公立医院战略成本管理研究[J].中国卫生经济,2017,(1):82-84.[点击复制] |
.Research on Strategic Cost Management in public hospital Based on Balanced Scorecard[J].CHINESE HEALTH ECONOMICS,2017,(1):82-84.[点击复制] |
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| 摘要: |
| 目的：探索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。 |
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| Research on Strategic Cost Management in public hospital Based on Balanced Scorecard |
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| Abstract: |
| Objective: To explore strategic cost management of public hospital. Methods: Established strategic cost management system of public hospital using BSC, combining internal and external factors. Results: Combined cost management and strategic development, focused on costs rather than stick to the cost, created competitive advantage from financial, patient, internal processes and learning & growth in four dimensions, maintaining and continuously improving the core competitiveness.. Conclusion: Public hospitals should do strategic cost management according to their actual situation, balancing relevant factors and achieving healthy and sustainable development. |
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