Research on the Construction and Application of Logical Relationships in Cost Management of Public Hos-pitals Based on Cost Driver Theory
- VernacularTitle:基于成本动因理论的公立医院成本管理逻辑关系构建及应用研究
- Author:
Hui CHEN
1
;
Tian ZHANG
;
Dan WU
Author Information
1. 上海市胸科医院·上海交通大学医学院附属胸科医院 上海 200030
- Keywords:
multiple motivations theory;
public hospitals;
cost management
- From:
Chinese Hospital Management
2024;44(11):79-81
- CountryChina
- Language:Chinese
-
Abstract:
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.
