新形势下军队医院推进战略成本管理的探讨

Discussion on the promotion of strategic cost management in military hospitals under the new situation

本文从军队医院财务管理实际出发,认为医院应推进战略成本管理,并通过分析当前医院成本管理存在的问题,提出应从统筹规划学科建设和核心卫勤建设投入、供应商管理和内部流程优化、成本核算数据精细化三个方面,拓展医院成本管理高度、广度和深度,提高医院成本管理效益。

This article from the financial management team of hospital reality, that the hospital should push forward the strategic cost management, and through the analysis of the existing hospital cost management problems, puts forward the overall planning of discipline construction and core medical investment, supplier management and internal process optimization, cost accounting data of fine three aspects, expand the hospital cost management the breadth and depth,improve the hospital cost management benefit.