Font Size: a A A

Research On The Construction Of Hospital Cost Control System Based On The Perspective Of Value Chain

Posted on:2023-06-08Degree:MasterType:Thesis
Country:ChinaCandidate:S S JiangFull Text:PDF
GTID:2544306938978549Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the further deepening of medical reform,hospitals in my country are faced with the challenges of development and transformation.On the one hand,the reduction of government subsidies has increased the pressure on hospitals to make profits.On the other hand,the implementation of the medical price limit policy has made the non-profit characteristics of hospitals more prominent.With the continuous deepening of the new medical reform,how to improve the competitiveness and competitive advantage has become an urgent problem for hospitals.Under the current development trend,hospital managers are forced to turn cost management into the focus of maintaining hospital revenue and expenditure balance.Under the background of medical reform,the development needs of cost control and the trend of internal management have put forward higher requirements for hospitals,and strengthening cost management has also become an essential means for hospitals to participate in competition.Among them,the cost control of the hospital is not only simple to save expenses,but also needs to be innovated and reformed according to the development needs of the hospital itself.Incorporating hospital cost control into strategic management considerations is a key factor for hospitals to enhance their competitiveness and the key to ensuring that hospitals maintain their advantages in the long-term medical reform.In this paper,taking M hospital as the research object,aiming at the operation situation and organizational structure of M hospital,it studies how M hospital applies value chain cost control to achieve reasonable avoidance and cost saving and improve market competitiveness.This paper analyzes the current situation and existing problems of hospital cost control,and on this basis,puts forward the principles and procedures for the construction of hospital cost control system based on the value chain perspective,and expounds the advantages of cost control based on value chain compared with traditional cost control methods.And the system operating mechanism,paving the way for the following analysis.Finally,analyze the cost drivers,find out the main cost drivers that affect the operation of M Hospital,build a cost control system for these problems and put them into practice to further enhance the hospital’s competitive advantage.At the same time,learn from international and domestic scientific cost management and control According to the concept,combined with the actual development of the hospital,a specific cost management optimization plan was formulated,and corresponding suggestions were put forward to further improve the strategic cost management system of M Hospital.The purpose of this paper is to study how hospitals can use the concepts and experience methods of value chain and cost control to keep pace with the times and continuously improve their market competitiveness under the situation of deepening medical reform.The research results show that from the perspective of value chain,internal cost management can be further improved through a series of external cost optimization measures.In the future cost management work,M Hospital can obtain relevant and effective information by carefully analyzing the internal value chain,vertical value chain and horizontal value chain of the hospital,which will help M Hospital improve its comprehensive competitiveness.
Keywords/Search Tags:Value chain, Hospital cost control, Cost control management system, Activity cost
PDF Full Text Request
Related items