医院与企业成本控制管理的比较分析初探  

Preliminary exploration of comparative analysis in hospitals and enterprises cost control

作　　者：颜维华[1] 王毅[1] 苏琦[1] 刘杰[1] 朱秀芳[1] 

机构地区：[1]重庆市第九人民医院成本控制研究室,400700

出　　处：《重庆医学》2009年第1期27-28,30,共3页Chongqing medicine

摘　　要：以平衡计分卡的4个维度为基础,按增量、优质、低耗3个方面,对医院与企业成本控制方法进行对比研究。并结合本院应用平衡计分卡作为管理工具实例,对医院成本控制的研究提供一些理论与实践参考。This paper studies the cost control methods of hospitals and enterprises comparatively based on four dimensions of balances scorecard, according to the increment, high-quality and low consumption, and introduced the actual application of balanced scorecard in our hospital as a management tool. The authors expect to provide some theoretic and practical reference of cost control research for hospitals.

关 键 词：医院 成本控制 比较 平衡计分卡 

分 类 号：R197.322[医药卫生—卫生事业管理]