本文關(guān)鍵詞： 價值鏈 成本管理 醫(yī)院　出處：《西安石油大學(xué)》2016年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著國際油價的持續(xù)下跌,石油石化行業(yè)的成本壓力不斷增加,利潤不斷下降。X醫(yī)院作為C油田礦區(qū)下屬的非營利性社區(qū)衛(wèi)生服務(wù)中心,在保證其公益性的同時,也應(yīng)當(dāng)兼顧經(jīng)濟(jì)效益,加強(qiáng)成本管理,這樣才更有益于X醫(yī)院的可持續(xù)發(fā)展。成本發(fā)生的目的是獲得價值,從價值的角度進(jìn)行成本管理更容易掌握成本的實(shí)質(zhì)。價值鏈分析是一種重要的、具戰(zhàn)略意義的成本管理工具,因此,本文選擇從價值鏈的角度研究X醫(yī)院的成本管理問題。本文首先介紹了價值鏈成本管理的相關(guān)理論,并針對X醫(yī)院成本管理存在的問題進(jìn)行了分析,進(jìn)而指出引入價值鏈成本管理的必要性。其次,通過對X醫(yī)院外部的行業(yè)價值鏈和競爭對手價值鏈進(jìn)行分析,發(fā)現(xiàn)X醫(yī)院在外部價值鏈上的優(yōu)勢及存在的問題,把握X醫(yī)院成本管理的方向。再次,著眼于對X醫(yī)院內(nèi)部價值鏈的分析,通過內(nèi)部價值鏈的構(gòu)建,劃分X醫(yī)院作業(yè)環(huán)節(jié),并結(jié)合作業(yè)成本法的思想計算各環(huán)節(jié)的成本、利潤,分析各環(huán)節(jié)的增值情況。最后,結(jié)合對X醫(yī)院價值鏈的分析提出有利于X醫(yī)院資源合理配置的成本管理建議,旨在提高其綜合競爭力,實(shí)現(xiàn)X醫(yī)院可持續(xù)發(fā)展的目標(biāo)。
[Abstract]:With the continuous decline of international oil price, the cost pressure of petroleum and petrochemical industry is increasing, and the profit is declining. X Hospital is the non-profit community health service center in C oilfield mining area. At the same time, we should pay attention to the economic benefits and strengthen the cost management, which is more beneficial to the sustainable development of X hospital. The purpose of cost is to obtain the value. Value chain analysis is an important and strategic cost management tool. This paper chooses to study the cost management of X hospital from the perspective of value chain. Firstly, this paper introduces the related theory of cost management in value chain, and analyzes the existing problems of cost management in X hospital. Then it points out the necessity of introducing value chain cost management. Secondly, through the analysis of external industry value chain and competitor value chain of X hospital, we find the advantages and problems of X hospital in external value chain. Grasp the direction of X hospital cost management. Thirdly, focus on the analysis of the internal value chain of X hospital, through the construction of the internal value chain, divide the operating links of X hospital. And combined with the idea of activity-based costing to calculate the cost of each link, profit, analysis of the value of each link. Finally. Based on the analysis of the value chain of X hospital, the paper puts forward some suggestions of cost management which is beneficial to the rational allocation of resources in X hospital, in order to improve its comprehensive competitiveness and realize the goal of sustainable development of X hospital.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2016
【分類號】：R197.322

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