Cost control of hospital management
Hospital management, like business management, must implement cost control in order to produce good economic and social benefits, the following I have prepared an article on hospital management, to provide you with reference!
First, the cost of hospital management
Hospital cost is the hospital in the process of providing medical services to patients in a variety of consumption. According to the cost of state can be divided into two categories of variable costs and fixed costs. Fixed costs relative to variable costs, is the total cost of a certain period of time and a certain range of business volume, not affected by changes in business volume and can remain unchanged cost. Variable costs and fixed costs on the contrary, variable costs are those costs that the total amount of costs incurred in the relevant range with the increase or decrease in business volume and become a positive proportion of the cost of change. From the current characteristics of hospital management, hospital management in the total cost of ownership is shown in Table 1.
Table 1 hospital management total cost of ownership
From the point of view of cost control analysis, we can only choose those controllable costs to control. Generally speaking, controllable costs ` determined should have three conditions:
1, there is a way to understand the nature of the consumption incurred? Fixed costs or variable costs; 2, there is a way to measure the consumption incurred? Quantity or amount; 3, have a way to control and regulate the consumption incurred? Procurement routes and utilization processes.
Examples:
For example, printing paper?A4 white paper? Nature: variable cost; amount: 20 yuan / package;
Control methods:
1, procurement comparison, in the case of the same quality, choose the cheapest; 2, each section when receiving, the development of measures, pay attention to savings, such as can be used on both sides, or will be the remaining half-sheet of paper saved up and bound, used as a meeting record or memo notepad.
According to the above selection of the conditions of controllable costs, the cost of hospitals can be divided into the composition of water and electricity, health materials, reagents, medicines, consumables, office expenses, hospitality, travel, vehicle costs, other costs are variable costs, are controllable costs; depreciation of fixed assets, rent, advertising, basic salaries of personnel, staff insurance, fixed costs, is not controllable costs.
Second, the process and principles of cost control in hospitals
1, the control process
(1) to determine the cost control objectives, the establishment of the budget system. Cost control target is the premise of the implementation of cost control, cost control is an implementation system with indexing and data as the main quantitative factors. The budget system is the management of the hospital operation and management of the cost of the project management of the implementation of the system, one of the important work of management is the cost of the hospital project budget and control as far as possible.
(2) Collect data, costing. After selecting the controllable cost items, the financial staff should be the controllable cost of data collection and organization over the years, usually three years of cost expenditure. And the choice of controllable cost items over three years of cost auditing and accounting.
(3) According to the cost analysis report to prepare a control plan, according to the established indicators to assess the cost of the department, focusing on information feedback. Costing results of the analysis and summary, confirm the quantitative control indicators, can choose the cost of three years of expenditure to develop cost control objectives, distribution down to the departments, and indicators as the content of the departmental assessment. At the end of the cost control period for assessment, the establishment of cost control information feedback mechanism.
2, the principle of cost control
Decision control principle: cost target control must rely on the control of the hospital departments, the hospital's control program should be decomposed into each department, each with their own responsibilities.
The principle of hierarchical control: the cost control system is hierarchical for the hospital, departments, groups, and even individuals to put forward requirements, regular assessment and check the implementation, in order to ensure the completion of the plan targets.
The principle of full control: cost control into the hospital at all levels of all types of personnel responsibility and conscious action, rather than the isolated behavior of a few people.
Third, the specific measures of cost control in hospitals
1, set up cost control incentives and penalties
Reward is the reward for overcompletion of the act of cost control, through the department cost control, mobilization of the department to control the cost of the enthusiasm, so that the hospital from the management of the staff to the staff can take positive action as far as possible to control costs and Saving costs. At the same time in the reward must be synchronized with the setting of penalties, awards and penalties, in order to fully improve the cost control awareness of hospital personnel.
2, cost accounting for the department
Departmental cost accounting is the basis of medical cost accounting, the implementation of the departmental responsibility cost accounting, can truly reflect the completion of the hospital's own economic responsibility of the department, standardize the behavior of the staff, improve the departmental cost accounting work, strengthen cost control.
3, each section of the system of consumables and limit control
The section of consumables for limit control, to promote the establishment of cost concepts, such as departmental doctors to ensure the quality of medical care under the premise of trying to open in favor of the patient, and the gross profit of the higher such as ultrasound, treatment, surgery, etc. Consumption of less gross profit of the higher items. Infusion room monthly consumption of the number of consumables, can refer to the number of patients last month, the principle of moderate increase in the number of consumption and so on. The corresponding limit on the department is not an obscurantist control, for the occasional increase in the number of patients, you can apply in time to replenish the supplies. The uncontrolled use of the staff to save awareness of indifference, always feel that the consumables enough not worth the money, developed a habit of not valuing the use of the limited collar is aimed at preventing the uncontrolled use, and strive to make the cost control of the department to achieve the refinement of the management.
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