CAJ | 학술논문

分析了国外医院成本管理的发展和研究现状，指出目前我国在医院成本管理中存在的问题，提出借鉴国外医院工业工程和成本管理的先进理念和方法，建立我国系统化的全面成本控制体系，拓展成本管理的新领域并引入战略成本管理，以提高我国成本管理的科学化水平。
분석료국외의원성본관리적발전화연구현상，지출목전아국재의원성본관리중존재적문제，제출차감국외의원공업공정화성본관리적선진이념화방법，건립아국계통화적전면성본공제체계，탁전성본관리적신영역병인입전략성본관리，이제고아국성본관리적과학화수평。
An analysis of the development and present status of overseas hospital cost management pinpoints the setbacks found in China's hospital cost management, and brings forth the proposal to learn from advanced ideas and methods in overseas hospital industrial engineering and cost management. The goals are to build a nationwide total cost control system, explore new fields in cost management and introduce strategic cost management, in an effort to realize scientific cost management in China.