摘要
综述现阶段平衡计分卡在医院成本控制中的应用研究文献,归纳国内外平衡计分卡运用于医院成本管理的现状,对平衡计分卡运用于医院成本管理的优越性进行探讨。通过分析平衡计分卡运用于医院成本管理存在的困难和面临的挑战,从而总结得出将平衡计分卡运用于医院成本管理的有效途径和方法。
The paper reviews the application research literatures of balanced scored card in the hospital cost management, summarizes the status of balanced scored card in the hospital cost management at home and abroad, and studies the advan- tages of balanced scored card in the hospital cost management. The paper analyzes the difficulties and challenges of the balanced scored card in the hospital cost management thus summarizing the effective route and way of balanced scored card in the hospital cost management.
作者
黄举华
冯泽永
孙文革
HUANG Ju-hua;FENG Ze-yong;SUN Wen-ge(Dazhou integrated traditional Chinese and Western Medicine Hospital,Dazhou,Sichuan Province,635001 China;Public Health and Management School,Chongqing Medical University,Chongqing,400331 China)
出处
《中国卫生产业》
2018年第24期102-104,148,共4页
China Health Industry
关键词
医院
平衡计分卡
医院成本管理
Hospital
Balanced scored card
Hospital cost management
