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价值链视角下器官获取组织的成本管理 被引量:2

Cost management of Organ Procurement Organization from the perspective of value chain
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摘要 我国人体器官捐献事业进入高质量发展阶段,对器官获取组织(OPO)的运营管理提出了新要求,加强OPO成本管理有助于实现器官捐献事业的健康可持续发展,彰显OPO的公益性和社会责任。因此,本文以成本管理为切入点,引入价值链成本管理理念,从成本过高阻碍器官捐献事业发展、价值链成本管理促进器官捐献高质量发展、基于价值链理论的OPO成本管理优化对策等全面分析OPO内外部价值活动,旨在为降低内部成本、扩大成本管理范围和健全行业监管来合理控制器官捐献价值链上各项活动的成本提供参考,达到抑制器官获取成本过快上升的目标,以促进中国器官捐献和移植事业健康发展。 Human organ donation has entered a high-quality development stage in China,which proposes new requirements for the operation and management of Organ Procurement Organization(OPO).Strengthening cost management of OPO contributes to maintaining healthy and sustainable development of organ donation and highlighting the public welfare and social responsibility of OPO.Therefore,in this article,cost management was taken as the breakthrough point and the concept of value chain cost management was introduced to comprehensively analyze the internal and external value activities of OPO from the aspects of excessively high cost hindering the development of organ donation,value chain cost management promoting high-quality development of organ donation and OPO cost management optimization strategies based on value chain theory,aiming to provide reference for lowering internal cost,expanding the range of cost management and improving industry supervision,thereby reasonably controlling the cost of different activities on the organ donation value chain,achieving the goal of restraining excessive increase of organ procurement cost and promoting healthy development of organ donation and transplantation in China.
作者 李羽抒 王栋 杨顺良 Li Yushu;Wang Dong;Yang Shunliang(The 900th Hospital of the Joint Logistics Support Force of Chinese People’s Liberation Army,Fuzhou 350025,China)
出处 《器官移植》 CAS CSCD 北大核心 2022年第6期690-696,共7页 Organ Transplantation
基金 福建省临床重点专科泌尿外科建设项目(2017ZDZKMN)。
关键词 器官捐献 器官移植 价值链 成本管理 器官获取组织 内部成本 器官获取成本 财务管理 Organ donation Organ transplantation Value chain Cost management Organ Procurement Organization Internal cost Organ procurement cost Financial management
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