Research on the Cost Management of Tertiary General Hospital Based on Balanced Score Card
Objective To analyze the common problems and related indicators of cost control in tertiary general hospitals,and provide scientific guidance for tertiary general hospitals to reduce operating costs and adjust manage-ment methods.Methods The article applied the balanced scorecard theory,used the Delphi method,combined the domestic and foreign related literature and the interview data of a tertiary general hospital to establish the cost man-agement index system of the tertiary general hospital,and used the analytic hierarchy process to determine the index weight.Results According to the above-mentioned methods,the evaluation index system for cost control of tertiary general hospitals was finally established,including 4 primary indicators,10 secondary indicators and 35 tertiary indi-cators.The importance of the first level indicators were financial dimension,customer dimension,internal operation dimension and learning dimension.Conclusion Based on the balanced scorecard theory,we can determine the index factors that affect the cost of the tertiary general hospital,determine the index weight,provide direction and practical basis for the cost control management of the tertiary general hospital,and provide scientific guidance for the hospital to adjust the management mode.
Balanced score cardTertiary general hospitalCost management
万方数据
维普
