试论医院的战略成本管理

On the strategic cost management of the hospital

医院战略成本管理是指将医院成本管理置身于战略管理的空间,从战略高度对医院及其与之关联的成本行为和成本结构进行分析,从而创造竞争优势,以达到医院有效地适应外部持续变化环境的目的,为战略管理服务。战略成本管理有长期性、全局性、外延性和创新性特点。战略成本管理有价值链分析、战略定位分析、成本动因分析等多种方法。明确战略成本管理的目标、依据战略成本信息选择不同战略、完善医院的成本管理和提高成本意识、发挥经济管理人员的职能作用是医院实施战略成本管理的前提。

The strategic cost management of the hospital means setting the cost management of the hospital in the realm of strategic management and analyzing the hospital and its cost behavior and structure from a strategic level so as to create advantages in competition, attain the goal of adapting the hospital to the continuously changing environment and facilitating stralegic management. Strategic cost management is characterized by a protracted, overaU, extensional and innovative nature and methods for it include value chain analysis, strategic positioning analysis, cost agent analysis and many others. Clarifying the goals of strategic cost management, selecting different strategies according to strategic cost information, perfecting the cost management of the hospital and enhancing cost awareness, and giving play to the functional role of economic management personnel are some of the prerequisites for the hospital to implement strategic cost management.