Study On Improvement Of K Hospital Cost Budget Management

As the reform of the medical and health system deepens,the nation has become increasingly emphasized on national health issues.Civilians generally complain that it is expensive and difficult to receive medical treatment.To resolve the issues,the state has adopted a series of measures,which include strictly controlling the growth rate of treatment charges from hospitals and reducing patient responsibility,thereby fully reflects the public welfare of hospitals.As a result,the internal and external environments of hospital have undergone tremendous changes.In order to improve the economic and social benefits of hospitals while ensuring healthy development and effective operation,cost control is particularly important under the premise of controlling income growth,and cost budget management is a guarantee.The key link of effective cost control.Only after cost budget management work is effectively promoted,will the distribution of hospital internal funds be more scientific and efficient,so as to maximize the benefits of funds and improve the overall competitiveness of the hospital.With the state’s requirements for public hospitals to establish and complete a comprehensive budget management system,and in recent years,the implementation of a series of medical reform measures such as drug additions,sanitary materials additions,and graded diagnosis and treatment has been cancelled,it becomes more and more important for hospitals to strengthen cost budget management.Compared with manufacturers,the cost budget management level of most domestic hospitals is relatively low and is still in its infancy,lack of systematicness and comprehensiveness,and tends to deviate from budget in the actual implementation process.At the same time,due to the gradual advancement of the deepening of the medical reform and the increased support to encourage the society to run medical services,private hospitals and other non-public medical institutions have risen rapidly,and changes in the external environment have also promoted the advancement of my country’s hospital management concepts.Since private hospitals are not limited by the growth rate of medical revenue,public hospitals need to increase cost management,and the importance of cost budget management has also become prominent.Based on the research of scholars at home and abroad,this paper carries out the research and analysis of this problem.Taking K Hospital as an example,it deeply analyzes the problems and deficiencies in the hospital’s cost budget management and proposes optimization strategies.This article mainly analyzes and discusses the cost budget management of hospitals based on comprehensive budget management.First,it introduces the development history and status quo of hospital cost budget management at home and abroad,as well as the research of experts and scholars in this field.Secondly,using K Hospital as the main example,it analyzes the problems of specific cases to study the implementation of K Hospital’s revenue and expenditure budget and the implementation status of cost budget management,mainly from three levels,cost budget preparation,execution,and performance evaluation.It sets out to deeply analyze the problems existing in the current cost budget management of K Hospital,such as unreasonable budget preparation methods,low level of information technology,decoupling of execution and budget,loose fund control,lack of dynamic analysis and supervision,lack of budget management analysis and evaluation mechanism,and lack of strength in the application of assessment results.Finally,in response to the above problems,it draws on the advanced concepts and experiences of domestic and foreign scholars and practical cases,follows the guiding ideology and principles,and combines the actual conditions of the hospital to optimize budget preparation,strict budget execution,strengthen supervision and evaluation,and increase guarantees.Proceeding from this,it proposes effective optimization strategies for K Hospital in a targeted manner,thereby comprehensively improving the hospital’s cost budget management level and strengthening the hospital’s operational efficiency.