精细化管理背景下公立医院后勤成本分摊路径研究

With the deepening of healthcare system reform, public hospitals face increasing cost pressures while providing high-quality medical services. As an important component of hospital operations, logistics costs directly affect both economic efficiency and service quality. Based on refined management theory, this paper takes a tertiary hospital as a case study and proposes a logistics cost allocation plan based on information management. It emphasizes accurate data collection, reasonable cost classification, and scientific allocation methods. The study provides practical references for optimizing logistics cost management in public hospitals, offering significant application value.