摘要
目的以上海市某三甲综合医院为例,探讨补偿机制改革背景下的成本管理策略。方法通过成本管控范围的界定、成本的分类,运用基于波士顿矩阵的成本单元控制模型进行分析。结果在建立全成本管控体系的基础上,对不同科室在矩阵中的定位分别给予资源投放和使用的效益性、合理性、高效性评价,提出了个性化战略成本管控策略。结论补偿机制改革背景下,建立较为完善的基于资源利用视角的个性化战略成本管控策略。
Objective Through taking a 3A general hospital in Shanghai as an example,to discuss the cost management strategy under the background of compensation mechanism reform.Methods Through the definition of cost control range and cost classification,the cost unit control model based on BCG matrix was used.Results On the basis of establishing a full cost control system,the benefit,rationality and efficiency of the location of different departments in the matrix are given respectively,and the strategy of personalized strategic cost control is put forward.Conclusion Under the background of compensation mechanism reform,a more perfect personalized strategy cost control strategy based on resource utilization perspective is established.
作者
刘雅娟
LIU Ya-juan(Shanghai Shenkang Hospital Development Center,Shanghai,200030,China)
出处
《中国医院管理》
北大核心
2018年第10期39-42,共4页
Chinese Hospital Management
基金
上海市会计学会2017年重点课题
关键词
公立医院
补偿机制
成本管理
波士顿矩阵
public hospital
compensation mechanism
cost management
BCG matrix
