The Research On Cost Refinement Management Of M Public Hospital

Due to the peculiar nature of public welfare in our country’s public hospitals,they have not paid much attention to the cost management for many years,which have led to the increasing pressure on the economic operation of public hospitals.For public hospitals,how to strengthen the cost management and how to establish an effective cost management system that adapts to the nature and needs of public hospitals in our country is an urgent problem to be solved.Therefore,this paper combines the theory of refinement and cost management,trying to establish a cost refinement management system that is in line with the nature of public hospitals and suitable for public hospital applications,in order to help our country’s public hospitals to improve their cost management level and to promote the sustainable development of our country’s public hospitals in the process of deepening the reform of the medical and health system.This paper focuses on the public hospital,First of all,this paper studies the domestic and foreign literature on cost management and hospital cost management,analyzes the theory of the refinement management and the cost management,and on this basis,a refinement cost management system for public hospitals has been established.The system mainly includes objectives,principles,main contents and the establishment of the institutional system.It not only starts from the four aspects of budget,accounting,control and analysis,but also introduces the activity-based costing method,the quantitative cost-benefit analysis method,and the Pareto method,etc.,which improve the refinement of cost management in public hospitals,in order to better serve the cost management work of public hospitals at all levels.Secondly,under the support of the refinement cost management system of public hospitals,this paper takes public hospital M as a case to conduct in-depth field research.Based on the historical data of the public hospital M,it analyzes its cost management,finds out the problems existing in its cost management,and analyzes the causes of the problems.Finally,in view of the problems existing in public hospital M,this paper puts forward suggestions for improving the refinement management.When putting forward the suggestion of deepening the accounting process,the historical data of public hospital M was used to calculate the refinement cost accounting content,which not only proved the feasibility of the system,but also had a more accurate understanding of the cost of each project,which is conducive to the implementation of responsibilities,facilitates the assessment of work results,and is more suitable for the sustainable development of the hospitals.In the procurement control link,in the management and control of the purchase of fixed assets,the concept of asset utilization rate and the rate of return of medical equipment is cited to strengthen the management of fixed assets in public hospitals,and improve the equipment purchase process,so as to reduce unnecessary asset expenditure,The purpose of improving the efficiency of capital use.