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基于TCO理论的医院采购成本分析初探 被引量:2

HOSPITAL PROCUREMENT COST ANALYSIS BASED ON THE TCO THEORY
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摘要 在当前竞争激烈的医疗市场下,成本管理是极为有效的战略武器,文章通过TCO(总所有权成本)理论在医院采购成本中的应用,从供应商选择、供应商后续考评及内部业务流程重构3方面进行了探讨,以求得出医院采购成本管理最佳模式。 In the current highly competitive health care market, cost management is extremely effective strategic weapon. The article discusses the application of TCO (Total Cost of Ownership) theory in hospital procurement, supplier selection, supplier evaluation and internal work flow reconfiguration; and works out the best mode of hospital procurement cost management.
出处 《中国医院建筑与装备》 2014年第6期91-93,共3页 Chinese Hospital Architecture & Equipment
关键词 TCO 显性成本 隐性成本 成本动因 TCO Explicit cost Implicit cost., Cost driver
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