基于价值链分析的公立医院运营成本精细化管控模式构建-卫生经济研究

文章信息/Info

Title:: Establishing a refined Management Model for Operating Costs in Public Hospitals Based on Value Chain Analysis

Author(s):: YANG Xiaoying; LIU Xuecai; Beijing First Hospital of Integrated Traditional Chinese and Western Medicine, Beijing 100026, China

Keywords:: value chain analysis; refined management; operating costs; integration of business and finance; public hospitals

摘要:: 新医改背景下，公立医院运营模式正从“规模扩张”转向“效率提升”和“价值创造”。基于价值链理论分析解构医院内外部价值链，能够识别关键成本动因与非增值活动，诊断现有成本管控模式失灵的原因。基于此，公立医院的精细化成本管控可分解为成本核算、预算管理、内部控制、信息平台和绩效评价五大核心模块，通过将成本信息精准嵌入价值链全流程并实时反馈，有效解决成本割裂和信息滞后的问题，为公立医院从“成本控制”转向“价值创造”提供了战略框架。不同类型公立医院可结合实际，差异化推进精细化成本管控。

Abstract:: Under the new healthcare reform, the operational model of public hospitals is shifting from "scale expansion" to "efficiency improvement" and "value creation". By analyzing and deconstructing the internal and external value chains of hospitals based on the value chain theory, key cost drivers and non-value-adding activities can be identified, and the reasons for the failure of existing cost control models can be diagnosed. Based on this, refined cost management in public hospitals can be decomposed into five core modules: cost accounting, budget management, internal control, information platforms, and performance evaluation. By precisely embedding cost information throughout the entire value chain and providing real-time feedback, the issues of cost fragmentation and information lag can be resolved effectively. It can provide a strategic framework for public hospitals to transition from "cost control" to "value creation". Different types of public hospitals should implement refined cost management in a differentiated manner based on their actual situations.