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当前,大多数公立医院在开展成本管理工作时,只关注医院内部成本的控制,忽视了其他与医院相关的主体的成本管理,对医院外部价值没有充分思考。在医改政策逐项落地的形势下,为了实现公立医院的可持续发展,在传统成本管理的模式下医院应该用战略的眼光统筹考虑开展成本管理工作,而价值链分析就是实现医院战略成本管理工作开展的有效手段。本篇文章首先对价值链理论的内涵进行概述,从价值链成本管理目标、价值链成本管理原则、价值链成本管理分析方法三个方面入手,对医院的成本特点及构成进行解析,并以此为依据,提出基于医改政策下的价值链分析在医院成本管理中的运用优化措施。
At present, most public hospitals only pay attention to the control of the internal cost of the hospital while neglecting the cost management of other hospital-related subjects and do not fully consider the external value of the hospital. Under the situation of medical reform policy one by one, in order to achieve the sustainable development of public hospitals, under the traditional cost management model, the hospital should consider the cost management with a strategic vision. The value chain analysis is to realize the hospital’s strategic cost management Effective means to carry out. This article first summarizes the connotation of the value chain theory, starting from the three aspects of the value chain cost management objectives, the value chain cost management principles and the value chain cost management analysis methods, and analyzes the cost characteristics and composition of the hospital As the basis, put forward the optimization measures for the use of hospital cost management based on the value chain analysis under the medical reform policy.