| At present,China is undergoing a reform of the medical system.Public hospitals are faced with problems such as inadequate government subsidies,zero spreads on drugs,and patient diversion,which causes them to encounter bottlenecks in terms of income.However,the corresponding human resource costs,funding costs,and investment in medical equipment have increased year by year.Coupled with the new costs involved in coordinating doctor-patient relationships and dealing with medical waste and waste,investment income will decline significantly.The operating conditions of public hospitals are facing a severe test.In this transitional period,public hospitals must change their past business models and further strengthen cost management.This is not only the need for the development of public hospitals themselves,but also the way to improve social benefits.However,the current situation of the cost management of public hospitals in our country is not optimistic.Because the cost management of hospitals in our country started late,it is still in the primary stage.Many public hospitals have the problems of weak cost management awareness,inadequate cost budgeting,inaccurate cost accounting,incomplete cost analysis,and weak cost control.In recent years,many scholars have studied the issue of hospital cost management,but there are problems such as lack of examples or incomplete research.In this context,this article combines policy requirements and uses a variety of research methods to analyze and summarize the cost management status of Case Hospital-C Hospital from cost budget,cost accounting,cost analysis,cost control and cost assessment.Needle’s suggestions on how to strengthen the cost management of C hospital include: strengthening cost management awareness,emphasizing the training of financial personnel,strengthening the overall budget management of hospitals,improving cost accounting system,optimizing cost analysis system,and strengthening hospital cost control And assessment and so on.Finally,a breakthrough was sought to explore the feasibility of using the outdoor package of hospital functional departments to reduce the cost of hospitals.The advantages of outdoor packages of functional departments and problems that need attention were analyzed to help improve the cost management of C hospitals.It provides some reference for the cost management research of public hospitals in China in theory and practice. |