基于价值链的X医院成本管理研究

发布时间：2018-01-29 05:29

本文关键词： 价值链成本管理医院　出处：《西安石油大学》2016年硕士论文　论文类型：学位论文

【摘要】：随着国际油价的持续下跌,石油石化行业的成本压力不断增加,利润不断下降。X医院作为C油田矿区下属的非营利性社区卫生服务中心,在保证其公益性的同时,也应当兼顾经济效益,加强成本管理,这样才更有益于X医院的可持续发展。成本发生的目的是获得价值,从价值的角度进行成本管理更容易掌握成本的实质。价值链分析是一种重要的、具战略意义的成本管理工具,因此,本文选择从价值链的角度研究X医院的成本管理问题。本文首先介绍了价值链成本管理的相关理论,并针对X医院成本管理存在的问题进行了分析,进而指出引入价值链成本管理的必要性。其次,通过对X医院外部的行业价值链和竞争对手价值链进行分析,发现X医院在外部价值链上的优势及存在的问题,把握X医院成本管理的方向。再次,着眼于对X医院内部价值链的分析,通过内部价值链的构建,划分X医院作业环节,并结合作业成本法的思想计算各环节的成本、利润,分析各环节的增值情况。最后,结合对X医院价值链的分析提出有利于X医院资源合理配置的成本管理建议,旨在提高其综合竞争力,实现X医院可持续发展的目标。
[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.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：R197.322

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