Practice on a Strategy-Oriented Operational Cost Control Strategy for Public Health Clinical Centres
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.
public health clinical centerstrategic orientationcost management strategyvalue chain
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