基于平衡计分卡的公立医院战略成本管理研究

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。

Research on Strategic Cost Management in public hospital Based on Balanced Scorecard

Objective: To explore strategic cost management of public hospital. Methods: Established strategic cost management system of public hospital using BSC, combining internal and external factors. Results: Combined cost management and strategic development, focused on costs rather than stick to the cost, created competitive advantage from financial, patient, internal processes and learning & growth in four dimensions, maintaining and continuously improving the core competitiveness.. Conclusion: Public hospitals should do strategic cost management according to their actual situation, balancing relevant factors and achieving healthy and sustainable development.