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ji yu ping heng ji fen ka de gong li yi yuan cheng ben kong zhi zhi biao ti xi gou jian
Author(s): 
Pages: 38-41
Year: Issue:  25
Journal: Finance and Accounting Monthly

Keyword:  公立医院成本控制平衡计分卡指标体系权重计算;
Abstract: 为使公立医院客观评价自身运营与管理成本现状、改善成本控制不足与信息缺失等问题,需提供一套科学、有效的成本控制指标体系。基于平衡计分卡的经典理论,在国内外现有研究的基础上,利用德尔菲法可设计出反映我国公立医院特定情况的成本控制指标体系。该体系共包含4个一级指标、11个二级指标和40个三级指标,运用层次分析法计算指标权重,最终形成完善的公立医院成本控制评价指标体系。
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