基于平衡计分卡的公立医院战略成本管理研究  

Research on Strategic Cost Management in Public Hospitals Based on Balanced Scorecard

作　　者：薛林南[1] 线春艳[1] 郭宛丽[1] 谈娜[1] 李春[1] 

机构地区：[1]北京大学第三医院,北京100191

出　　处：《中国卫生经济》2017年第1期82-84,共3页Chinese Health Economics

摘　　要：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 explore strategic cost management of public hospitals. Methods： Taking balanced scorecard as the tool,the strategy cost management system was established combined with the internal and external factors of public hospitals. Results： Cost management and strategic development were comhined to focus on costs rather than stick to the cost. Competitive advantages were created and maintained while the core competitiveness was continuously improved from the dimensions of financial, patie.nt, inlethal processes, learning and growth. Conclusion： Public hospitals should stay strategic cost management according to their actual situation, balancing relevant factors and achieving heahhy and sustainable development.

关 键 词：战略成本 平衡计分卡 公立医院 

分 类 号：R197.322[医药卫生—卫生事业管理]