Public hospital cost-effective economic management application

Public hospitals in the economic management, part of the benefits can not be directly in the form of economic benefits, and in the actual costing, the part of the benefits can be discounted.

Abstract:

Under the sustained development of the medical industry, the rationality or otherwise of the economic management of public hospitals directly determines the economic benefits of the hospital as well as social benefits. It can be seen that in order to enhance the comprehensive benefits of the hospital, it is necessary to make a comprehensive consideration of the costs. Combined with the current actual situation can be found, most of the current public hospitals in the economic management of the surface there is still a certain lack. The cost-benefit analysis method can effectively improve the quality of public hospital economic management. This time, we will mainly analyze the actual effect of this method in the economic management of public hospitals.

Keywords:

Cost-benefit analysis; public hospitals; economic management

In the continuous development of social economy, the health care industry also has a more obvious development. The quality of medical services also has high requirements, but in the actual development of public hospitals in the economic management of certain defects still exist. In order to make public hospitals can be sustainable and stable development, it is necessary to adopt a more effective way of economic management of public hospitals. The cost-benefit analysis method is based on analyzing the medical costs of hospitals to improve the efficiency of economic management.

I, the basic connotation of cost-effectiveness analysis

(a) the basic principle of cost-effectiveness analysis

cost-effectiveness analysis is a widely used management method, in the evaluation of medical costs and comprehensive benefits, so as to maximize the economic benefits. In general, the use of cost-benefit analysis to assess the economic performance of public hospitals can be used to meet the demand for health care services while expanding the economic benefits of the purpose of a small investment. In applying this method to economic management, the relationship between costs and actual benefits can be quantified. It helps the public sector to understand the specific link between the two, so as to make adjustments to the management style.

(B) in public hospitals to establish the cost-benefit analysis method

In order to implement this method in the economic management of public hospitals, first of all, we must make clear the source of the hospital's various costs, and analyze the actual economic benefits that can be obtained by the various cost inputs. Then, according to the actual situation to explore, in order to meet the quality of medical services at the same time, to analyze the way to save medical costs. Finally, the relationship between medical cost inputs and actual economic benefits is evaluated.

Second, the purpose of the implementation of cost-benefit analysis in public hospitals'

(a) can help the hospital to understand the development of each department

In the role of cost-benefit analysis, the hospital can more clearly observe the relationship between cost and actual economic benefits. Clearly each department in the development of the characteristics of the development of the advantages and disadvantages of the development of the existence of which can be effectively responded to. Through the economic management of the deficiencies in the continuous adjustment, so that the hospital's comprehensive benefits continue to improve. In this management style, can help the hospital to realize the comprehensive development, will be the comprehensive ability to continue to enhance.

(B) Effective control of medical costs

The economic management of public hospitals focuses on the analysis and evaluation of economic activities, the utilization of medical resources and financial operations. In order to make the development of public hospitals more in line with the needs of society, it is necessary to strengthen the management of their own medical costs, reduce the cost of medical care, to a certain extent, reduce the economic burden on patients. In the use of cost-benefit analysis, hospitals can realize the cost of medical inputs to control, increase the efficiency of the use of medical resources, to avoid waste of resources, reduce the cost of the purpose.

Three, cost-benefit analysis in public hospitals

(a) pay attention to the improvement of the cost audit system

The implementation of the cost-benefit analysis of the main purpose of the hospital economy is to carry out a more effective management, which must pay attention to the improvement of the cost audit system. Under the guidance of cost-effectiveness analysis, public hospitals must focus on their own medical level to improve, while controlling the economic expenditure. Hospitals are required to control medical costs from different levels, combined with their own development situation to adjust the input method. At the same time, the cost-benefit analysis method makes the hospital's own cost audit method is constantly improved, additional cost inputs and double-counting part of the analysis, to find out the loopholes that exist in the economic management.

(B) Promote the establishment of the hospital cost performance system

In the cost-effective analysis of medical cost control at the same time, the utilization of medical resources continue to improve. In order to achieve this purpose, the hospital needs to continuously improve the cost accounting system. Cost control tasks are assigned to specific departments, and the implementation of medical staff to monitor. The economic operation of the hospital is divided into three parts: investment, cost and profit, and professional personnel are arranged to manage the three parts, and reward and penalize the departments that exceed the budget and control the cost effectively. In addition, combined with the three aspects of data comparison, can be found in the hospital management deficiencies, to facilitate the later improvement.

Public hospitals in the economic management, part of the benefits can not be directly to the economic benefits of the way to reflect, and in the actual costing, the part of the benefits can be discounted. For example, the quality of care in the enhancement of nursing satisfaction and accelerate the speed of recovery of patients at the same time, indirectly enhance the social benefits of the hospital. Although this part is not directly related to the economic benefits of the hospital, but also belongs to the actual benefits brought by the cost input. In this regard, it is important to optimize the relationship between cost and social benefits in the cost-benefit analysis.

(D) to the time unit of the month for the cost accounting, so that the settlement of more current

The use of this way of economic management, generally to the unit of the month for the income and expenditure accounting, so that the various funds accounting, including some of the hidden funds accounting more time-sensitive. For example, the hospital in the water, electricity and other aspects of the expenditure, through the monthly settlement can be a timely response to the use of unreasonable, through the improvement measures, to achieve the purpose of cost control.

Four, conclusion

Comprehensive analysis of the above can be found, the cost-effectiveness analysis method can prompt the hospital to carry out economic management more comprehensively, to provide a basis for medical cost control, and constantly improve the hospital's overall efficiency. At the same time, to reduce the burden on patients with the same effect, so that the public welfare of medical services is stronger, in line with the public demand for medical services.

References:

[1]Ming Li. The application of cost-benefit analysis in the economic management of public hospitals[J]. Economist,2013,8(10):108-109

[2]Xie Xiaofang. The application of cost-benefit analysis in the economic management of public hospitals[J]. Modern Hospital,2010,10(1):134-137

[3]Ye Jinhua. The application of cost-benefit analysis in the economic management of public hospitals[J]. China Collective Economy,2015,12(4):56-57

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