基于桑克模式的公立医院成本管理战略研究  

Research on cost management strategy of public hospitals based on sanke model

作　　者：郑琳莎[1] ZHENG Linsha(The first affiliated hospital of Chengdu medical college,Chengdu 610500,China)

机构地区：[1]成都医学院第一附属医院,四川成都610500

出　　处：《现代医院》2024年第6期915-917,共3页Modern Hospitals

摘　　要：文章以战略成本管理桑克模式为基本分析框架,结合公立医院价值链一般规律,融入战略前瞻性思维,从宏观层面与微观层面分析成本动因,揭示公立医院所面临的资源约束与瓶颈问题,并基于公立医院整体价值链视角研判资源配置的具体策略,提出优化资源利用的运营管理建议。Based on the“Sanke model”of strategic cost management as the basic analysis framework,combined with the general law of the value chain of public hospitals and integrated strategic forward-looking thinking,this paper analyzes the cost drivers from the macro and micro levels,reveals the resource constraints and bottlenecks faced by hospitals,evaluates specific strategies for resource allocation based on the perspective of the overall value chain of hospitals,and puts forward operational suggestions for optimizing resource utilization.

关 键 词：桑克模式 公立医院 成本管理战略 

分 类 号：R197.322[医药卫生—卫生事业管理]