The Academic And Empirical Study Of Strategic Cost Management For The Public Hospital

Because of the reform of the system of Medical, Medicine and Medical insurance,The enviroment of the public hospitals change completely. The financing from government is dropping . The hospitals that conducted by social capital or cooperated with foreign capital develop rapidly have become the competitor.The unified region market which the Medical insurance reform forms bring the more intense competition in the medical market. As a result of commonweal nature and government's powerful rules and regulations. The public hospitals are restricted in the resources allocation authority, the channel and market competition measures such as price deciding. They are unable to make use of the real market behavior to participate in the competition. On the other hand ,it has to get compensates mainly from the medical market. The situation urge public hospital to seek the new management method, strengthen the competition capacity to adapt more and more stern environment.The strategic cost management is the new cost management thought emerging from Europe and America at the end of 1980s, it unifies the cost management and the strategic management, simultaneously helping enterprise gain the competitive advantage status and control cost.It has brought very big fluence in the enterprise and the academic circles, gradually becomes the effective measure for the enterprises to manage cost, improve the competition status.Because of its commonweal nature, the public hospital should improve the compensation level, strengthen the competitive ability mainly through connotation management way such as cost management. But at present the strategic cost management research mainly aims at the enterprise domain, it lacks in the non-enterprise domain, moreover it also is at start stage and needs further study in many facets.In view of the public hospital unique environment and the industrial organization characteristic, This thesis has conducted acdamic and pattern research on strategic cost management for public hospital domain, mainly work is below.Through the answer to three questions of strategic cost management "for what", "what to do", "how to do", the author has given the exploring research to the strategic cost management theory. Pointed out the true goal of strategic cost management is to achieve the enterprise strategic target. Regarding the enterprise, it is sustaining the profit maximization, regarding the non- enterprise, it realizes organization's mission, but is not the competitive advantage status which at present is regarded, the competitive advantage is only the safeguard goal to achieve the enterprise strategic target. Proposed four tools of the strategic cost management thought, reveals that traditional "the value chain analysis", "the strategic Orientation analysis", "the cost driver analysis", should be added by "the performance appraisal of cost management", to form the closed loop. And pointed out that at present strategic cost management tool and pattern is often confusion, according to the assume of establishment strategic cost management system on the strategic target, the thesis studied systemly for the first time and proposed the public hospital strategic target definition and theconnotation, according to public hospital industry and the organization characteristic, have constructed the public hospital strategic cost management pattern, and then, carry on three aspects study for the implementation pattern.Public hospital strategic Orientation research. The research pointed out that there is the Port competition strategy " the phenomenon of malfunctions " in the medical domain, and pointed out that there exists "the concealment premise -customer basic value demand satisfies" in the Port strategy theory, in the medical domain, this concealment premise cannot be neglectted. Author constructed "the model of patient choosing hospital " to explain it. According to the above, the research proposed "the public hospital competition strategy choice", then combining with the tenet of the public hospital, proposed " the platform of public hospital strategy chooses ".Auther utilized the strategic plans of 23 hospitals to carry on the empirical statistical analysis. Then the research pointed out how the strategic choice influence the cost management way.the performance appraisal of cost management research. Thesis carry on the research for the definition, the connotation,and task of the performance appraisal of cost management Systematically for the first time, proposed the material implementation pattern of two dimensional appraisal, and has conducted the empirical research by 13 hospitals continuously four years data with two dimensional pattern typical method.Strategic cost management execution research, including value chain management and cost driver control research. The research pointed out the public hospital value chain the characteristic of "the condition debugging value chain", does not belong to the usual value chain type. Based on this characteristic, pointed out how to manage the value chain. Combining with cost driver principle, the thesis analyse the key strategic cost drivers of the value chain: "Doctor' techniqul level" and "the interior information system construction". The research pointed out the method of managing and controling them, in order to enhance the efficiency, reduce the cost, achieve the strategic target.In conclusion, base on the domestic and foreign literature browsing, author conducted the new research for theory true goal, content, the tools and the implementation pattern of the strategic cost management , moreover .conducted research for the definition, the connotation,and the running pattern of the non-enterprise domain - public hospital domain for the first time. Combining with empirical research , proposed a set of strategic cost management theory , pattern and method which suits the environment of public hospital and the industrial characteristic, in order to help the public hospital manage cost and the cost information from the strategic angle for achieving the multi-target, finally achieve the public welfare mission.