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对于广义上的成本管理来说,一般说来分为标准成本、目标成本、责任成本和作业成本等等,并且对影响成本的每一个因素进行统一的,全面的多维度的分析和控制。医院成本管理的主要对象,是指在其运行过程中所消耗的一切有形资源,它的中心思路是通过对项目的评估,对其所需要的资源进行精确的前期预测,包括所使用资源的事前规划,进行过程中对所需资源的精确控制,项目周期结束后对已消耗的资源进行分析和考察,以此来达到控制和降低运行成本的目的。
For generalized cost management, it is generally divided into standard cost, target cost, responsibility cost and operating cost and so on, and a unified, comprehensive and multi-dimensional analysis and control of each factor affecting cost. The main object of hospital cost management, refers to all the physical resources consumed in its operation, its central idea is through the assessment of the project, the resources it needs to accurately predict the advance, including the use of resources in advance Planning and carrying out the precise control of the required resources during the project cycle after the end of the resource consumption has been analyzed and investigated in order to achieve the purpose of control and reduce operating costs.