基于HRP+BSC的公立医院行政职能科室成本管控研究  

Research on Cost Control of Hospital Administrative Functional Departments Based on HRP+BSC

作　　者：郑万会 颜维华 杨莉 张云 陈莺 王柯厶[2] 蒋琳琳 彭琳 Zheng Wanhui;Yang Weihua;Yang Li;Peng Lin(Beibei Hospital Affiliated to Chongqing Medical University/The Ninth People's Hospital of Chongqing,Chongqing,400700,China;不详)

机构地区：[1]重庆医科大学附属北碚医院·重庆市第九人民医院,重庆400700 [2]重庆医药高等专科学校,重庆401331 [3]重庆市卫生健康统计信息中心,重庆401120

出　　处：《中国医院管理》2024年第6期65-68,共4页Chinese Hospital Management

基　　金：重庆市科卫联合医学科研项目(2022MSXM027);重庆医药高等专科学校校级基金项目(YGZ2020208)。

摘　　要：目的分析样本医院行政职能科室预算执行率,结合平衡计分卡(Balanced Score Card,BSC)财务维度量化考核,实现预算绩效一体化的成本管控。方法采集2023年1—6月样本医院23个行政职能科室的预算和执行数据,计算预算执行率并清洗;用头脑风暴法等确定项目得分系数;用财务维度25分分别除以各科室预算总项目数,得到各科室每项目分值;用插值法计算各科室成本得分,再纳入绩效考核。结果(1)预算自身执行科室得分:每个项目应得分数乘以项目系数,再加总。(2)预算归口科室得分:自身执行项目得分总和+归口执行项目得分总和。(3)成本得分:无归口项目8个科室得分5.54~15.76分;有归口项目15个科室得分7.68~17.06分。结论以BSC和医院资源规划为理念的行政科室成本管控弥补了BSC定性量化不足,能对离散度大数据重点监控,为绩效考评提供了量化思路和方法。Objective to analyze the Budget Execution Rate of administrative departments in sample hospitals,and to realize the cost control of Budget performance integration with Balanced Score Card(BSC)Financial Dimension Quantitative Assessment.Methods The budget and execution data of 23 administrative departments were collected from January to June in the sample 2023.The budget execution rate was calculated and cleaned,and the data were segmented by histogram.Using the financial dimension 25 to divide by the total number of items in each department's budget to obtain the scoreof each item in each department,and using the interpolation method to calculate the cost scores of each department,then into the performance appraisal.Results(1)Each item score should be multiplied by item coefficient,and then sum up;(2)The total score of self-executing Project+the total score of centralized executing project.(3)Cost score:1 the scores of 8 departments of non-homing items were 5.54~15.76,2 the scores of 15 departments of homing items were 7.68~17.06.Conclusion It adopts the concept of BSC and Hospital Resource Planning as the cost control of administrative departments to make up for the lack of qualitative and quantitative BSC;can focus on monitoring the dispersion of large data;histogram score results of segmentation objective and easy to operate,makes the interpolation calculation more credible.In a word,it provides quantitative ideas and methods in the aspects of different responsibilities and difficult performance evaluation.

关 键 词：医院资源规划 平衡计分卡 行政职能科室 成本管控 

分 类 号：R197.322[医药卫生—卫生事业管理]