The role and effect of cost control in hospitals in financial management
The important supporting measures for cost control management work is to establish a sound incentive mechanism, performance incentives, cost control are a kind of management tools, both of which promote and coordinate with each other. The following is my J.L for you to share the role of hospital cost control in financial management of the paper example.
Abstract: The ultimate benefit of the hospital has a direct relationship with cost control, whether it is other industries or hospitals, cost control work is to promote the level of financial management to improve the foundation. This paper mainly focuses on the status quo of China's hospital operating costs are too high, puts forward a series of measures to reduce costs and strengthen control, as a way to promote the enhancement of the economic benefits of the hospital, which is also the most important key point in the financial management of the hospital. Good cost control system can promote the efficiency of hospital financial management, but also conducive to the sustainable development of the hospital.
Keywords: financial management; hospitals; cost control
First, the hospital's current cost management problems
1. Incomplete cost information
Medical reform continues to be carried out, the main problems that exist in China's hospitals cost accounting are Two aspects: first, mainly because most of the indirect costs incurred are not standardized enough to lead to the collection of data with a certain degree of difficulty; second, mainly because of the cost-sharing standards with the previous accounting, there has been no scientific and effective standards. Nowadays, the scale of hospital development is gradually expanding, the degree of automation requirements are also increasingly high, the total cost of hospitals, the proportion of indirect costs is also increasingly prominent.
2. Cost control objectives and management methods are inconsistent
Management of hospital costs, another prominent problem is that the hospital cost management methods are relatively outdated, mainly because the cost control methods and control objectives are inconsistent with the incentives can not be produced on the staff, the cost-benefit ratio is difficult to give full play to its effective role. For example: some hospitals in the cost accounting work, can not be reasonable and accurate apportionment of logistics, administrative departments of the management costs, but also difficult to coordinate the various methods of apportionment. Hospital cost accounting department, the development of apportionment methods, it is difficult to find operational and accurate apportionment countermeasures, because of the different components of the apportionment method, the final result will also lead to various departments accounting and reporting information data does not match. The result will have a serious impact on the analysis of cost accounting later.
3. Cost control is not in place
First, in practice and theory, hospital cost accounting has not been properly resolved, and the hospital cost control standards have not been perfected. Second, the nature of most hospitals are state-owned hospitals, due to the influence of the system, there is a certain obstacle in the implementation of cost control measures, at the same time, the cost of expenditure is not linked to the interests of decision makers, so that decision makers in the cost management and control of the cost of the initiative is not high. Third, most of the hospitals have a weak management foundation, and the most important part of cost management, i.e. cost and expense management, has many deficiencies in the control and management support. Fourth, in practice and research applications, hospital cost control research and university professional research results level is comparable, it is difficult to contact the current hospital professional characteristics, the application value is relatively low. Fifth, the hospital cost control in the management, its control measures can not be linked to other management measures, the hospital cost control effectiveness and implementation of a serious impact.
Second, the main content of cost control and its impact on financial management
1. The main content of the hospital cost control
(1) cost control. The main content includes the material material plan, various aspects of procurement, etc., strict control of hospital costs and expenses, sound and perfect the approval process of cost income and expenditure, in accordance with the process standardization of cost income and expenditure work. (2) Consumption control, mainly involving storage, procurement, collection, warehousing, application, recycling, etc., in accordance with the relevant provisions of the strict implementation of each link of the relevant work, strict control of consumption quotas, and promote the utilization rate. (3) Operation control. The main content is the control of each stage of the hospital diagnosis and treatment and nursing work, focusing on seizing the central stage, to promote the improvement of the hospital management level measures.
2. Hospital cost control on the impact of financial management work
Hospital cost control is mainly to control the expenses and costs of each statistical section, using certain methods, strict calculation, supervision, and restriction of all the expenses incurred in the process of medical services, and the actual cost of each link to control the actual consumption of the expected range of the plan, and the actual standard scope of the disconnected 'cost of expenses. And then to analyze it, to targeted countermeasures to achieve cost reduction of this goal, to determine the normative standards, is the main basis for the implementation of cost control, through standardization of hospital management, analysis of cost differences is the core. Research shows that the current enterprise financial management work group, the most prominent still belongs to the role of cost control, based on this, the medical industry in the financial management, must also focus on the effectiveness of cost control. (1) cost control is conducive to optimize the financial accounting team. Strengthen the hospital cost control, the first need to establish a sound financial accounting organization system. This system should be clear in each position, the duties of the institution, the corresponding positions set the corresponding duties, the preparation of norms and standards to limit the behavior, in order to achieve the goal of internal control, to ensure a high degree of consistency of financial information. (2) cost control helps to improve the financial management system. Hospital control of operating costs across the board, set up as a cost center, which requires hospitals to the financial management system needs to be constantly improved. First of all, do a good job of financial related basic work, including the actual status of the family, asset inspection, the improvement of the physical asset control system, data classification specifications and related standards, the development of cost accounting vouchers transfer process and original records. Secondly, the establishment of the hospital financial operation organizational structure, the main content of the establishment of procurement center; improve the financial control system; management category classification, and then build the cost center; apportionment of costs; collection of component costs; hospital cost management assessment implementation; in order to improve the hospital cost management system module. (3) Cost control is conducive to promoting the sustainable development of the hospital. Cost control management links, hospital environment and facilities, medical quality determines the sustainable development of the hospital, will no longer maximize profits to determine the sustainable development of the hospital. On the one hand, because of lean cost management, value chain cost management, on the other hand, to meet the needs of the community to competitors' own strength, technology, economy to determine the development of medical services.
Third, to strengthen the control of hospital costs strategy
1. Implementation of full cost accounting, firmly establish the cost consciousness
Medical funding revenue and expenditure management in the entire hospital cost management, the proportion is very important, the quality of health care cost management to enhance the quality, it is necessary to continue to strengthen the funding revenue and expenditure supervision efforts to the funding of the actual income and expenditure and departmental costs. The actual income and expenditure situation is combined with the cost of the department, such as official expenses, instrument and equipment depreciation, utilities, business premises, low-value consumables, sanitary material costs, maintenance costs, disposable supplies, night shift costs, wages and other costs, etc., the cost of the department of the consumption of the interests of the individual, the department is linked to the cost of the firmly established sense of consciousness.
2. Investigate and demonstrate to ensure maximum utilization of medical resources
Increase investment in medical equipment procurement, project research, and new technology development. In terms of equipment procurement, project research, and technology research, the feasibility of a feasibility report will be issued by the department, which will then be discussed by the head of the department as well as by the senior leaders before deciding whether or not to put it into practice. The purchase of equipment and instruments with low output and low efficiency is strictly controlled, and the purchase of instruments is carried out in accordance with the guideline of economizing resources, guaranteeing the effectiveness of inputs, developing the medical business, and promoting the enhancement of the medical technology level.
3. Physical asset management should be strengthened to minimize inventory
In the hospital's total assets, the proportion of physical assets is large, and are large amounts, a large number of physical assets. Based on this, the hospital should strengthen the control of physical assets, and effectively enhance its practical application efficiency. Focusing on the classification and management of the physical assets of specific medicines, the medical equipment and instruments, medicines are classified in detail, and different categories of items are classified and managed in accordance with the degree of fine management, key management and general management. In addition, but also do a good job of the amount of reserves, such as pharmaceutical materials, inventory, etc., the use of modern logistics and distribution, the reserve quota will be controlled within a certain range, if the pharmaceutical materials can be distributed smoothly, the hospital is as far as possible not to reserve, reduce operating costs.
4. Establishment of cost control organization, financial management, cost control integration
Comprehensive hospital business is relatively large, and departmental clinics are more, including the scope of the business is also very broad, the cost of each department are in a continuous good cycle, based on this, the comprehensive control of hospital costs, first of all, we need to build a special management team for the cost of management. The leadership team is headed by the dean, team members can be nursing, auditing, information and other functional departments, through the integration, to achieve financial management, cost control integration. Although the cost is part of the financial, but also the hospital evaluation of internal staff performance indicators, therefore, cost control and financial management should be integrated and promote each other.
5. Establishment of performance incentives to achieve good cost control management
Cost control management work is an important supporting measure to establish a sound incentive mechanism, performance incentives, cost control is a management tool, the two promote each other, mutual coordination. Analysis of the effectiveness of cost control, to achieve the idealized control purposes, all need to incentives to restrain the way to achieve. Performance incentive mechanism as a constraint on behavior, strict refinement of each appraisal system, and the implementation of the whole process of monitoring the appraisal, and ultimately to check the quality of the room, safety measures, political learning, patient complaints or praise of the results to assess the final performance, in the end, the implementation of the rewards or penalties. Through the perfect sound performance incentive mechanism, fully mobilize all employees to participate in the cost control work enthusiasm, to ensure that the cost control management sustainable development.
Four, summary
In summary, this paper first analyzes the main problems of cost control in hospitals, and then describes the main content of cost control and the impact on financial management, and puts forward countermeasures to strengthen cost control. In the entire management of the hospital, the implementation of cost control management work, it is necessary to implement full cost accounting, set up a solid cost consciousness, to ensure that the use of medical resources to maximize the need for full investigation and demonstration of the hospital to strengthen the management of physical assets, minimize inventory, the establishment of a cost control team, the realization of the integration of the financial management, cost control, the establishment of performance incentive system, fully mobilize all personnel to participate in cost management, and then fully mobilize all personnel to participate in cost control. Fully mobilize all personnel to participate in cost management enthusiasm, and promote the sustainable development of the hospital.
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