Research on the Construction and Application of Logical Relationships in Cost Management of Public Hos-pitals Based on Cost Driver Theory
Sorting out and analyzing the current research status of cost management and driver theory in domes-tic public hospitals,exploring new models of cost management in public hospitals,constructing a cost driver library for public hospitals,classifying various types of costs according to different driving factors,and adopting different cost management strategies for costs at different driver levels.To clarify the logical path between cost types,cost drivers,and cost strategies,and based on this,form a logical relationship model for cost management in public hos-pitals based on cost driver theory.Through the practical application of the hospital case,the feasibility and effective-ness have been verified.
万方数据
维普
