价值链引导下的医院成本管理探讨

医疗卫生体制改革把医疗卫生机构推向市场，在市场的大浪淘沙下，医院步履艰难。该文通过分析医院战略发展的背景、医院成本管理理念的转变，提出价值链引导下的医院成本管理方法，该方法从时间、空间、多维度为适应市场环境，谋求战略发展对医院进行内部成本管理，其结果就是达到优化成本管理流程，最大限度地降低医疗成本和促进医疗活动价值的增值，它是一种全新的具有时代价值的成本管理方法。

Discussion of the hospital cost management guided by value chain

Suffering a hard time in the fierce competition. This paper proposes a hospital cost management method guided by value chain with new ideas based on the background of the hospital strategic development. By adaptation to the market in time, space and multi-dimension, it may decrease the medical cost as well as increase the medical care activity value to the most, which in turn leads to an optimal cost management procedure. Therefore, it is a new valuable cost management method on pace with time.