With the continuous expansion of hospital economic scale, the corresponding capital operation cost also increases. In the past, the traditional extensive growth model has been difficult to meet the needs of the rapid development of hospitals. Therefore, how to effectively control costs and how to gradually transform to cost control is imminent. In the process of budget management, only by controlling it as a whole can we effectively control the cost.
(A) according to the actual needs to change the way of budgeting
In the past, the budget preparation was mainly based on the final accounts data of the previous year, that is, the "digital incremental method of the previous year", which lacked the corresponding scientific basis. Therefore, it is urgent to change these budgeting modes, from the past mode to the mode of "top-down, bottom-up, itemized and summarized step by step", so as to effectively control and manage the hospital's business activities.
(2) Strengthen cooperation between departments and finance.
Strengthening the management between various departments and financial departments can not only promote the integration of cost control and budget management, but also increase the scientificity and feasibility of budget, thus enhancing the effectiveness of budget in practical application, and also enhancing the binding and incentive of cost control indicators.
(3) Strengthen the audit and decomposition of cost control indicators and budget targets by the financial department.
Mainly refers to strengthening the monitoring of daily business activities, so that its operation can be carried out under the corresponding indicators, thus ensuring the realization of cost control and budget objectives.
(D) Resource allocation process
Budget is a process of resource allocation and hospital development planning, which can effectively reduce the waste of national health resources and reduce unnecessary expenses.