Hospital Cost Control Enhancement Strategy Essay

With the continuous progress of science and technology, China's medical and health care has also been better developed, but the competition of medical and health care is also increasingly fierce, to strengthen the cost control of hospitals can not only improve the economic benefits of the hospitals, but also provide more sufficient funds for the hospitals to update the medical equipment and equipment. The hospital cost control can not only improve the economic efficiency of the hospital, but also provide more sufficient funds for the renewal of the hospital's medical equipment, and promote the long-term development of the hospital. At present, some hospitals in China are still in the cost control management on the management system is not sound, cost control management sloppy, control methods old and a series of problems, resulting in the hospital cost control management level is not high, not only lead to cost expenditure is too large, a serious waste, but also not conducive to the long-term stable development of the hospital. This requires the hospital financial management department must pay attention to the importance of cost control management, and actively improve the hospital's cost control management system, relying on the improvement of the level of cost management to enhance the hospital's market competitiveness and viability, to achieve the strategic development of the hospital.

First, China's hospitals in the current cost control problems

(a) the hospital's cost budgeting is not reasonable enough, lack of scientific and strategic

The hospital's business is diverse, involving the preparation of financial budgets is also very complex. If the cost of budgeting is not accurate, or lack of scientific and strategic. The hospital's budgeting department will be in order to complete the hospital's established goals and objectives in the cost of the budget on the basis of additional funds, which will lead to the hospital's cost control deficiencies in the neglect. At the same time, the hospital's method of preparation is used in the planned economy era of incremental budgeting, the method is more backward, can not adapt to the needs of modern hospital budgeting, more with the modern financial management is not synchronized.

(ii) cost control management organization set unreasonable

Currently some of China's hospitals in the financial management organization set up, the financial sector, outpatient charges, inpatient billing, economic management department is an independent department, while some under different administrative departments, which results in the hospital's financial, charging, and the management of economic activities between the decentralized management, resulting in a lack of unity in the implementation of cost control work in the hospital. Cost control work on the implementation of the lack of uniformity and coordination, some cost analysis data collection and accounting is not consistent caliber, is not conducive to the implementation of hospital cost control management work.

(C) the process of hospital cost control management is more sloppy

At this stage, China's hospitals in the cost control management, the general lack of refinement of the concept of management, cost analysis, cost accounting and budget management work is not enough attention, and even no systematic cost control management work to implement the program, the cost control work in the hospital appeared to carry out the work of blind, is not conducive to the improvement of the level of cost control. The company's business is not a good one, but it is a good one.

Second, strengthen the hospital cost control measures

The medical industry is an imperfectly competitive market, the hospital is a public welfare institutions, not for profit, in order to adapt to the economic development, so that the quality of health of all people to improve the quality of the full use of resources, control the consumption of resources, the financial management of hospitals into the core of the hospital's economic work. Hospital financial management has become the core of hospital economic work. At present, more and more private hospitals due to the community, the competition is particularly fierce, so that the public hospital "public welfare" gradually weakened, on how to reduce costs and improve the operational efficiency of the hospital should start from the following points:

(a) Strengthening of budgetary management and cost control combined

Not only to combine the cost of the cost of budgeting content, but also to cost accounting as the main method, the development of cost limits, so that the cost control of the indicators to be effective control, and the development of relevant rewards and penalties system, the cost of the responsibility of the cost of the implementation of the various to the individual, so that the cost of control is more legally enforceable. At the same time, according to China's accounting system, the establishment of a sound hospital `cost accounting system, the implementation of the "post to set staff, post to set responsibility, post to set pay", so that the hospital's budgetary management and cost control institutions set up more scientific and reasonable.

(B) Improve the hospital cost control management system setup

First of all, in the hospital cost management organization setup, should be combined with the actual situation of the hospital, the hospital's fees, economic management and financial management and other departments to carry out a unified merger, the establishment of the hospital's financial management department, in addition to responsible for the original duties for the unified responsibility for the cost of the hospital's budgeting, accounting, and control of management, to build a good cost control work. Management work, for cost control work to build a good management structure framework. Secondly, should improve the hospital financial management department staffing, to ensure that there are enough staff to carry out cost control management, and at the same time clarify the division of responsibilities of different positions, to ensure that the standardization of cost control. Third, should be supporting the establishment of the corresponding cost control management system, especially cost accounting and other aspects of the system, to guide the hospital cost control work.

(C) the establishment of standardized standard process, so that the hospital operation of benign operation

Centralized management of funds is the hospital all the income and expenditure, unified through the financial sector accounting, the hospital should establish a sound financial management system of hospitals, the establishment of internal and external accounting supervision and inspection mechanisms and related systems, as follows: expenditure items by the Finance Section after review by the auditing department of the price of their price comparison. As far as possible to choose some of the best value for money, and then the financial funds for unified fund-raising, transfer, use, settlement, distribution, so that financial participation in business decision-making and organization to achieve its functions, at any time to grasp the direction of the development of hospitals and raise the development of medical technology and sources of funds, control of funds to ensure the ability to pay, the hospital's normal operation.

(D) Improve the cost control management of information technology

The use of information technology management tools can significantly improve the efficiency and quality of the hospital cost control management work, the hospital cost control management should be combined with the actual situation of the hospital itself, the establishment of the corresponding hospital cost management information platform, through the cost information management information platform to achieve the cost control management of hospitals in terms of human resources, regulation and control, economic benefits of accounting and costing. The company's cost management information platform realizes the integration of human resources, economic benefit accounting and material flow control in the hospital cost control management, strengthens the unified analysis of information on the management of medicines, medical consumables, non-medical consumables, fixed assets and other materials, as well as the management of personnel and funds, and realizes the unification of accounts, funds and job responsibility management, so as to improve the efficiency and level of the hospital cost control management work.

Three, conclusion

The cost control management of the hospital covers a lot of content, in the implementation of the cost control management work, the hospital management should be combined with the characteristics of the hospital industry, strengthen the cost accounting and control management, and constantly improve the level of cost control management of the hospital, to ensure that the hospital's social benefits and economic benefits of an effective The company's main goal is to provide the best possible service to its customers.

References:

[1]Yi Lihua. Introduction to Hospital Refined Management [M]. Beijing: People's Health Publishing House, 2010.

[2] Xing Ming, Yi Lihua. Out of the misunderstanding of hospital fine management [J]. Jiangsu Health Career Management, 2011, 22(1).