摘要
工程项目经济评价的战略性、前瞻性、科学性、经济性、有效性和安全性是项目决策的前提与基础。目前,医院对工程项目的经济评价沿用的是传统的成本核算方法,是对医院内部之间的财务成本核算与管理的评价,评价缺乏对医院隐含的成本因素中的战略性定位分析、成本动因分析、价值链分析、全寿命周期经济效益分析和医疗市场发展态势分析。传统的评价方法己不能满足和适应医院战略管理的需要,实施战略成本管理方法,全方位、多角度采集信息,进行战略性的分析、评价,是现阶段医院工程项目经济评价的有效方法。
The strategy, prospective, science, economic, efficacy, and safe of the economic evaluation of the project item are the premise and foundation of the project item＇s decision, At present, hospital continues to use the orthodox method of cost accounting as to economic evaluation of the project item, which evaluates the hospital＇s internal financial cost accounting and management and is short of the strategy＇s allocation analysis as to cost factors included in the hospital, cost＇s agt, analysis, value chain analysis, and whole life cycle economic returns analysis and the analysis on the developing state of the hospital＇s market. The method of the orthodox evaluation method can not satisfy and adapt the need of the hospital＇s strategy management. Practicing the strategy cost＇s management method, picking-up information omnibearingly and multi-angle and undertaking strategy analysis and evaluation are modus methods of economic evaluation of the hospital＇s project item at the present stage.
出处
《中国卫生经济》
2006年第10期53-55,共3页
Chinese Health Economics
关键词
工程项目
战略成本
管理
财务
分析
经济评价
project item, strategy cost, management, finances, analysis, economic evaluation
