Study On Cost Control Optimization Of X Hospital From The Perspective Of Internal Control

The public hospital is the main component of our medical industry,and it plays a very important role in our medical industry.However,in recent years,the internal and external environment of public hospitals has been in constant development and change,and the competition within the medical industry is also intensifying.At the same time,the state has also cancelled the consumables and medicine markups of public hospitals,and the government’s financial allocation to public hospitals is gradually decreasing,which leads to the decrease in the income of public hospitals,but the cost is constantly increasing rather than decreasing.Therefore,better cost control is very important for the operation and management of public hospitals.However,public hospitals and enterprises have different natures,and they have a set of cost control systems that are suitable for themselves.Although the enterprise’s cost control system has developed relatively mature,it is not suitable for public hospitals.In addition,improving the cost control system of public hospitals can help hospitals optimize the allocation of resources,reduce costs,and achieve the goal of reducing costs and increasing efficiency.In addition,Chinese scholars seldom combine the internal control and cost control of public hospitals in the study of cost control,so this paper studies and optimizes the cost control of public hospitals from the perspective of internal control,from the unit level and business level,which has important theoretical and practical significance.This article selects X Hospital as the research object and uses literature research,case analysis,and questionnaire survey methods to analyze the current cost control situation of X Hospital,including an overview of its cost control,cost accounting,and budget management.Then,from the perspective of internal control,the problems in cost control at X Hospital were analyzed.It was found that the problems in cost control at X Hospital are: at the unit level,the cost control system is not perfect,personnel’s awareness of cost control is weak,the risk assessment system is not perfect,and internal supervision is weak;Business level: Incomplete cost accounting methods,unreasonable budget preparation,non-standard contract management,and incomplete information construction.Based on the discovered problems,corresponding optimization suggestions are proposed for X Hospital.At the unit level,it is necessary to improve the cost control system,enhance personnel’s awareness of cost control,improve the risk assessment system,and strengthen internal supervision;Business level: Improve cost accounting methods,strengthen budget management control,strengthen contract management control,and strengthen information construction.I hope that the research and analysis in this article can provide a reference for optimizing cost control in X Hospital,and also serve as a reference for optimizing cost control in other public hospitals.