| 平衡计分卡指标体系在医院成本控制中的理论与实践研究 |
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| 引用本文： | 张培林,朱小玲,朱秀芳,刘宪,路晓钦.平衡计分卡指标体系在医院成本控制中的理论与实践研究[J].重庆医学,2009,38(1). |
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| 作者姓名： | 张培林 朱小玲 朱秀芳 刘宪 路晓钦 |
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| 作者单位： | 重庆市第九人民医院,成本控制研究室,400700 |
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| 摘 要： | 运用平衡计分卡作为医院管理工具,在建立其如何有效控制成本提高效率之指标体系中,对驱动指标与结果指标有机联系设置;相应指标权重、指标值的确定;前瞻性地、动态地对各维度、各层面进行监控掌握和指标体系的适时调整;实现医院平衡发展的理论与实践应用研究.
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| 关 键 词： | 成本控制 平衡计分卡 指标 医院管理 |
Theory and practical research of BSC index system on hospital cost control |
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| Abstract: | Balanced scorecard(BSC) is used as a hospital management tool to establish index system to effectively control costs and improve efficiency.The study on the theory and practice is to make hospitals achieve a balanced development by setting up driving index and result index with organic connections,determining the corresponding index weight and the indicator values,prospectively and dynamically mastering and controlling the various levels and the various dimensions,adjusting index system at right time. |
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| Keywords: | costs control balanced scorecard index hospital management |
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