On the strategic cost management of the hospital
- VernacularTitle:试论医院的战略成本管理
- Author:
Bing GUAN
;
Jun ZHANG
;
Jian GUAN
- Publication Type:Journal Article
- Keywords:
Hospital;
Cost;
Strategy;
Management
- From:
Chinese Journal of Hospital Administration
1996;0(04):-
- CountryChina
- Language:Chinese
-
Abstract:
The strategic cost management of the hospital means setting the cost management of the hospital in the realm of strategic management and analyzing the hospital and its cost behavior and structure from a strategic level so as to create advantages in competition, attain the goal of adapting the hospital to the continuously changing environment and facilitating stralegic management. Strategic cost management is characterized by a protracted, overaU, extensional and innovative nature and methods for it include value chain analysis, strategic positioning analysis, cost agent analysis and many others. Clarifying the goals of strategic cost management, selecting different strategies according to strategic cost information, perfecting the cost management of the hospital and enhancing cost awareness, and giving play to the functional role of economic management personnel are some of the prerequisites for the hospital to implement strategic cost management.
