IMA：2023医疗保健行业成本管理现状与机遇研究报告（英文版）（18页）.pdf

1、COST MANAGEMENT IN HEALTHCARE:STATUS QUO AND OPPORTUNITIES2COST MANAGEMENT IN HEALTHCARE:STATUS QUO AND OPPORTUNITIESExecutive Summary.5Costing Practices in Healthcare:An Overview.6Cost Management in Healthcare:Challenges and Opportunities.7 Impact of Costing Practices.7 Adoption of Advanced Costing

2、 Systems and Methodologies.8 Improving Costing Practices:Benefits.9 Improving Costing Practices:Challenges.9 Improving Costing Practices:Future Directions.10Evolving Roles of the Finance Function in Healthcare.12 Business Demands of the Finance Function.12 Driving Changes.13 Revenue and Profitabilit

3、y Initiatives.14 Lowering Healthcare Costs.14 Contribution to Health Equity.15Conclusion.17TABLE OF CONTENTS3COST MANAGEMENT IN HEALTHCARE:STATUS QUO AND OPPORTUNITIESIMA(Institute of Management Accountants)is one of the largest and most respected associations focused exclusively on advancing the ma

4、nagement accounting profession.Globally,IMA supports the profession through research,the CMA(Certified Management Accountant)and CSCA(Certified in Strategy and Competitive Analysis)programs,continuing education,networking,and advocacy of the highest ethical business practices.Twice named Professiona

5、l Body of the Year by The Accountant/International Accounting Bulletin,IMA has a global network of about 140,000 members in 150 countries and more than 350 professional and student chapters.Headquartered in Montvale,N.J.,USA,IMA provides localized services through its four global regions:The America

6、s,Asia/Pacific,Europe,and Middle East/India.April 2023 /Institute of Management Accountants,10 Paragon Drive,Suite 1,Montvale,NJ 07645For more information,please visit www.imanet.org.The Healthcare Financial Management Association(HFMA)helps its membersboth individuals and organizationsachieve optim