Study On The Optimization Of Hospital 's Overall Budget Management

Comprehensive budget management is an important part of enterprise management and has played an important role in organizational planning, resource allocation, management control, coordination and communication, performance improvement and other aspects. For this reason, many organizations have carried out comprehensive budget management in different degrees. Hospital S is a non-profit private specialist hospital. In the fierce competition of the market for medical and health services, comprehensive budget management has been introduced in hospital S. In this way, hospital S can strengthen internal control, allocate the resources rationally, reduce health care costs, save health care expenses, improve the quality of medical services. But now, there are still a lot of problems of comprehensive budget management in hospital S. These problems will affect the function of comprehensive budget management to be produced.Through on-the-spot investigation, this paper analyzed the basic operation and the status of comprehensive budget management in hospital S. By these analyses, this paper summarized the problems of comprehensive budget management in hospital S and pointed out the reasons of these problems. These problems include imperfect budgeting structure incomplete budgeting content, simple budgeting techniques, weak budgeting execution and invalid budgeting control, formalized budgeting analysis, the lack of budgeting evaluation and the mechanism of rewards and punishments. Meanwhile, this paper pointed out that these problems are mainly due to lack of system protection, enough attention and strategy-oriented.On the basis of in-depth analysis of comprehensive budget management in hospital S, a large number of documents and excellent experience in other organizations and hospitals, combining with the survey findings and the situation of hospital S, this paper proposed to optimize the comprehensive budget management in hospital S. First, hospital S should establish a system of comprehensive budget management and an organizational structure to fit it. Second, according to the strategic target, hospital S should get goals of comprehensive budget management and introduce balanced scorecard theory in this process, afterwards, optimize budget making through refining budgeting content and improving budgeting techniques. Third, hospital S should decompose budget index and strictly follow it, strengthen budget control and establish exception adjustment mechanism of comprehensive budget management. Last, hospital S should analyze the budget implementation results and establish a comprehensive budget review mechanism, evaluate the performance through KPI. By all these methods, the writer hopes to promote development in comprehensive budget management of hospital S to some extent, and provide some references to other private hospitals.