成本单元评估模型在公立医院成本管理中的应用探索

Application of cost unit evaluation model in cost management of public hospitals

公立医院改革的不断深化对医院成本管理提出了更高要求,粗放型成本管理模式已难以为继。本研究基于上海XH医院的实践探索,借助波士顿矩阵,从学科发展和成本管控两个维度构建成本单元评估模型。根据模型分析结果将医院科室分为优势科室、关注科室、薄弱科室、潜力科室4类,针对不同类别科室提出差异化的成本管理策略和措施。上海XH医院实践表明,该模型能为公立医院制定符合改革目标和内部管理需求的成本管理策略提供指导和依据,并能提升公立医院的精细化管理水平。

The continuous deepening of public hospital reform has put forward higher requirements for hospital cost management.The traditional extensive cost management model has been difficult to sustain.Based on the practice of XH Hospital in Shanghai,this paper builds a cost unit evaluation model with two dimensions of discipline development and cost control,using the BCG Matrix for refference.According to the model analysis results,all clinical departments are divided into four types,including superior departments,concerned departments,weak departments,and potential departments.Thus differentiated cost management strategies and measures are developed accordingly.The practice of XH hospital shows that the model can provide evidence and guidance for the public hospitals to develop cost management strategies that meet the reform goals and internal management needs,and can improve the level of delicacy management of public hospitals.