地市级公立医院精细化成本管理路径研究

A Study on the Incentive of Hospital Administrative Personnel Based on Comprehensive Incentive Theory

结合地市级公立医院自身发展特点,探索地市级公立医院可通用的精细化成本管理路径。围绕战略规划、价值链分析、动态管理、过程控制,结合管理会计工具方法,构建成本管理事前、事中、事后全过程路径,形成PDCA管理闭环,在保障最优医疗服务的前提下实现地市级公立医院降本增效,整体提高医疗服务内涵,为地市级公立医院创造高质量发展的竞争优势。

Combined with the development characteristics of prefecture-level public hospitals,the paper explores the common refined cost management path of prefecture-level public hospitals.Centering on strategic planning,value chain analysis,dynamic management and process control,and combined with management accounting tools and methods,the whole process path of cost management before,during and after the event is constructed to form a closed loop of PDCA management,so as to achieve cost reduction and efficiency increase of prefecture-level public hospitals and overall improve the connotation of medical services under the premise of ensuring optimal medical services,and creating a competitive advantage for high-quality development of prefecture-level public hospitals.