新形势下城市公立医院战略成本管理体系构建

为探索城市公立医院构建战略成本管理体系的途径,文章以医院成本管理与战略管理相结合,分析医院战略成本管理的优势,梳理战略成本管理的体系框架、组织体系、基本流程及主要方法.通过实施战略环境分析、确定战略目标、全面成本预算、科学化成本决策、精细化成本核算与分析以及个性化成本考核等方面内容,构建起医院战略成本管理体系.

Construction of Strategic Cost Management System of Urban Public Hospitals under New Situation

To explore the method of constructing strategic cost management system in urban public hospitals.Hospital cost management and strategic management will be combined to analyze the advantages of hospital strategic cost management,comb strategic cost management system framework,organizational system,basic processes and main methods.The strategic cost management system of the hospital can be constructed through the implementation of strategic environmental analysis,the determination of strategic objectives,comprehensive cost budget,scientific cost decision-making,refined cost accounting and analysis,personalized cost assessment.