With the strategic positioning of hospital management, the implementation of the strategy requires goal management. Each level of the hospital target management system will be the target layer by layer decomposition, and ultimately decomposed into clear and specific work objectives of the staff, so as to mobilize the enthusiasm of the staff, coordinate the behavior of the staff, improve the efficiency of the hospital's work and comprehensive benefits.
2. Accurate comprehensive budget management
How to implement the target management, the need to implement comprehensive budget management. In general, comprehensive budget management is "full, full process, all-round" management. The source of comprehensive budget management and the target plan is the digital embodiment of the target plan, is an important tool for the implementation of the target plan.
3. Accurate cost accounting
Currently, hospital cost accounting is still stuck in the crude accounting management stage, has realized the hospital-level cost accounting, departmental cost accounting, etc.. It is mainly the historical cost attribution, which is an ex post facto cost. Most hospitals are linked to performance based on cost accounting results, reflecting the fact that they collect more and stimulate more income, resulting in expensive visits to the hospital and paying less attention to cost savings. With the changes in the new health care reform new situation, in the face of increasing health insurance control and the government's public welfare assessment, the traditional hospital financial accounting cost accounting function obviously can not adapt to the changing new requirements.
4. Accurate cost control
Experience tells us that "cost is not calculated, cost is managed". Traditional cost accounting can not give full play to the function of ex ante prediction of cost budgeting and process monitoring costs, especially the reform of the DRG levy system and the public welfare assessment of the current crude cost accounting model poses a greater challenge.