基于成本动因理论的公立医院成本管理逻辑关系构建及应用研究  

Research on the Construction and Application of Logical Relationships in Cost Management of Public Hospitals Based on Cost Driver Theory

作　　者：陈慧[1] 张天 吴丹 Chen Hui;Zhang Tian;Wu Dan(Shanghai Chest Hospital/Shanghai Chest Hospital,Shanghai Jiaotong University,Shanghai,200030,China;不详)

机构地区：[1]上海市胸科医院·上海交通大学医学院附属胸科医院,上海200030 [2]上海申康医院发展中心,上海200041

出　　处：《中国医院管理》2024年第11期79-81,共3页Chinese Hospital Management

基　　金：中国医药会计学会重点课题(YKXKTZD2024006-3)。

摘　　要：梳理公立医院成本管理以及动因理论研究现状,探索公立医院成本管理新模式,构建公立医院成本动因库,按驱动要素的不同对各类型成本进行分级,并对不同动因层级的成本采取不同的成本管理策略,明确了成本类型、成本动因和成本策略之间的逻辑路径,并以此为基础形成了基于成本动因理论的公立医院成本管理逻辑关系模型。通过对某医院案例应用实践,验证了可行性与有效性。Sorting out and analyzing the current research status of cost management and driver theory in domes⁃tic public hospitals,exploring new models of cost management in public hospitals,constructing a cost driver library for public hospitals,classifying various types of costs according to different driving factors,and adopting different cost management strategies for costs at different driver levels.To clarify the logical path between cost types,cost drivers,and cost strategies,and based on this,form a logical relationship model for cost management in public hos⁃pitals based on cost driver theory.Through the practical application of the hospital case,the feasibility and effective⁃ness have been verified.

关 键 词：成本动因理论 公立医院 成本管理 

分 类 号：R197.322[医药卫生—卫生事业管理]