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本文分析了医院基本情况,建立了成本价值链模型对其成本构成进行了相应的分析。文章从控制主体、模型、内容三方面对成本控制存在的问题进行了分析。并就此三方面问题逐一提出对策建议,同时建立了成本战略管理的实施流程,为医院成本控制及管理提出建设性意见。
This article analyzes the basic situation of the hospital and establishes a cost value chain model to analyze the cost structure accordingly. The article analyzes the existing problems of cost control from three aspects of control subject, model and content. And put forward countermeasures and suggestions on these three aspects one by one, at the same time, set up the implementation process of cost strategic management and put forward constructive suggestions for the control and management of hospital costs.