Research On The Improvement On Cost Control Of S Hospital

With the gradual deepening of medical and health system reform in China,the public hospitals in our country have obvious uncoordinated phenomenon of commonweal and management.On the one hand,financial subsidy reduces and operating cost improves.On the other hand,the medical pricing policy is being implemented,so that the public welfare and management of the hospital are the converse.In order to improve this serious form,it is very important to correctly deal with contradictions between financial subsidy and operation cost and flexibly face the limited policy.To enhance their competitiveness and seek development,hospitals need to obtain profits.Under the background of the current medical system reform,if the hospital wants to realize the profit growth,it must implement the cost control.S hospital is a medical,scientific research,teaching,prevention,rehabilitation in one of the three-class a specialized hospital.In the domestic medical and health industry,S hospital has a strong competitive edge,market share is high,the development prospect is good.However,there are still some problems and defects in the use of budget control method to control the cost,so we must complete the hospital cost control system to maintain its advantageous competitive advantage.Based on the field surveys of the hospital and recent research results at home and abroad,this paper describes the current status of cost control in the hospital.According to the three links of cost control,and it aims at the problems that arise in each link,such as firstly insufficient consciousness of cost control and unclear cost control objectives;secondly the organization of cost control is not perfect,rough process management and unreasonable cost accounting;thirdly the intensity of cost analysis not enough and the unreasonable cost appraisal carries on the analysis.Then,this paper unifies the hospital and the medical and health profession actual situation,uses the activity-based costing and so on,comes up with the improvement plan.Based on the actual situation of S hospital,based on the particularity of medical and health industry,this paper combines cost control theory with the hospital specific cost control links,analyzes the cost control of the hospital by integrating the control elements into three parts of budget control method,discovers the problems,and puts forward the concrete improvement plan,in order to promote the meticulous management of the S hospital,make the cost control work more scientific and standardized and provide reference value for the public hospital with similar problems in our country.