公共卫生临床中心确立战略导向的运营成本管控策略实践
Practice on a Strategy-Oriented Operational Cost Control Strategy for Public Health Clinical Centres
宣嘉1
作者信息
- 1. 上海申康医院发展中心 上海 200041;上海市公共卫生临床中心 上海 201508
- 折叠
摘要
目的:构建与"平急结合"运行特点相符的成本管控策略,为全国各公共卫生临床中心的经济运营管理提供参考.方法:运用战略管理理论和管理会计工具,采用典型案例法实地验证.结果:通过战略地图分解、价值链分析,确立低成本经营战略;运用多维管理会计工具,构建战略导向的运营成本管控策略,提升医院收支平衡能力和抗风险能力.结论:公共卫生临床中心"平急结合"运行特点决定高成本特性,只有从战略规划高度着手,通过权变的"双预算"管理、围绕"价值链"的流程优化,方能预控长短期成本,提升价值创造力,为高质量发展夯实经济基础.
Abstract
Objective:To develop a cost control strategy aligned with the operational characteristics of"integrating emergency responses",providing a references for economic operations management in public health centers in China.Methods:Employing strategic management theories and managerial accounting tools,utilizing on-site validation through typical case studies.Results:Through strategic map decomposition and value chain analysis,a low-cost operational strategy has been established.Using multi-dimensional management accounting tools,it constructed a strategy-oriented operating cost control strategy to enhance the hospital's ability to balance income and expenditure and anti-risk ability.Conclusion:The operational characteristics of"integrating emergency responses"in public health centers,coupled with high-cost features,necessitate a strategic planning approach.Utilizing adaptive"dual-budget"management and process optimization around the"value chain"are essential for cost control in the short and long term.It enhances value creation and fortifies the economic foundation,paving the way for high-quality development.
关键词
公共卫生临床中心/战略导向/成本管控策略/价值链Key words
public health clinical center/strategic orientation/cost management strategy/value chain引用本文复制引用
基金项目
上海申康医院发展中心项目(2022SKMR-22)
上海市卫生经济学会项目(XHZZ10)
出版年
2024
NETL
NSTL
万方数据