As a tool of strategic management, the application of balanced scorecard (BSC) in the cost. accounting of hospitals benefits the achievement of cost management.
平衡计分卡作为一种战略管理工具，在医院成本核算管理中的应用有利于达成成本管理的目标。
Compared with other management accounting control tools, BSC can not only control behaviors and evaluate previous performance, but also translate and communicate strategy.
与传统的管理会计控制工具有所不同的是，BSC还可以用来阐明和传播企业战略，而并非仅仅用于控制行为和评估企业以往的绩效情况。
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