摘要
将战略地图与作业基础预算相结合进行医院预算管理,可以使预算编制更具科学性及合理性。本文在分析医院预算编制现状的基础上,以RM医院呼吸科为例,介绍了医院构建基于战略地图的作业基础预算编制体系,为医院预算编制提供了一条新的思路。
The combination of strategic map and activity-based budget for hospital budget management can make budget preparation more scientific and reasonable.Based on the analysis of the current situation of hospital budget preparation,and taking the respiratory department of RM Hospital as an example,this paper introduces the construction of activity-based budget preparation system based on strategic map in hospital,which provides a new idea for hospital budget preparation.
作者
易颜新
徐靖琪
陈亮
YI Yan-xin;XU Jing-qi;CHEN Liang(School of Accounting,Hangzhou Dianzi University,Hangzhou Zhejiang 310018,China;不详)
基金
国家社会科学基金“基于业财融合视角的先进制造业实时ABMS研究”(16BGL068)。
关键词
作业基础预算
战略地图
预算编制
公立医院
activity-based budget
strategic map
budget preparation
public hospital
