基于平衡计分卡的三级综合医院成本管理研究  

Research on the Cost Management of Tertiary General Hospital Based on Balanced Score Card

作　　者：牟博[1] 李雪梅[1] MOU Bo;LI Xuemei(The First Affiliated Hospital of Harbin Medical University,Harbin,150007,China)

机构地区：[1]哈尔滨医科大学附属第一医院,黑龙江哈尔滨150007

出　　处：《中国社会医学杂志》2024年第2期137-141,共5页Chinese Journal of Social Medicine

摘　　要：目的分析三级综合医院成本控制的常见问题及相关指标,为三级综合医院降低运营成本、调整管理方式提供科学指导。方法应用平衡计分卡理论,运用德尔菲法,结合国内外相关文献及黑龙江省某三级综合医院访谈资料建立三级综合医院成本管理指标体系,并利用层次分析法确定指标权重。结果最终建立三级综合医院成本控制评价指标体系,其中包括4个一级指标、10个二级指标和35个三级指标。其中一级指标重要程度依次为财务维度、客户维度、内部运营维度、学习维度。结论基于平衡计分卡理论可以确定影响三级综合医院成本的指标因素,确定指标权重,为三级综合医院的成本控制管理提供方向及实际依据,为医院调整管理方式提供科学指导。Objective To analyze the common problems and related indicators of cost control in tertiary general hospitals,and provide scientific guidance for tertiary general hospitals to reduce operating costs and adjust management methods.Methods The article applied the balanced scorecard theory,used the Delphi method,combined the domestic and foreign related literature and the interview data of a tertiary general hospital to establish the cost management index system of the tertiary general hospital,and used the analytic hierarchy process to determine the index weight.Results According to the above-mentioned methods,the evaluation index system for cost control of tertiary general hospitals was finally established,including 4 primary indicators,10 secondary indicators and 35 tertiary indicators.The importance of the first level indicators were financial dimension,customer dimension,internal operation dimension and learning dimension.Conclusion Based on the balanced scorecard theory,we can determine the index factors that affect the cost of the tertiary general hospital,determine the index weight,provide direction and practical basis for the cost control management of the tertiary general hospital,and provide scientific guidance for the hospital to adjust the management mode.

关 键 词：平衡计分卡 三级综合医院 成本管理 

分 类 号：R197.32[医药卫生—卫生事业管理]