Study On Hospital Cost Management Based On The Perspective Of Visible And Hidden

The dissertation studies hospital cost management from the perspective of visiblecosts and hidden costs, according to the review of hospital cost management and thepractical problems of hospital cost management, It focuses on the estimation methodand control method uniquely for hospital visible costs and hospital hidden costs indepth, and the hospital visible costs takes the single disease costs as object.The mainresearch results are as follows:First, the dissertation analyzes the concept of cost and expounds the connotations ofvisible costs and hidden costs. On the base of reviews of visible single disease costsmanagement, hidden costs management and hospital hidden costs management, thenthe dissertation puts forward the further study content of hospital cost management.Second, the dissertation analyzes the hospital visible costs according to the costingobjective, and analyzes the hospital hidden costs according to the hidden costs driver.And then constructs the hospital cost management system from the perspective ofvisible and hidden, at the same time the critical technique are put forward.Third, the dissertation studies the single disease costs estimation method For there aremany influential factors in single disease cost system and the cost system is complex,a model based on hybrid Mahalanobis-Taguchi system was built to select the factorsof single disease. On the basis of the selected influential factors, the support vectormachine is used to estimate the cost of single disease, and the cross-validation methodis used to optimize the parameter of support vector machine to solve the problem ofsingle disease cost estimation.Fourth, the dissertation studies the single disease cost control method, and constructsan optimization model from the critical pathway design stage, to select the medicalservice item and the way of risk elimination in each stage. Make use of the method ofAnalytic Network Process, Analytical Hierarchy Process and Fault Tree to determinethe parameters in the model, and the Bacteria Foraging Optimization Algorithm wasused to get the solution of the model. Fifth, the dissertation elaborates the great significance of hidden costs estimation andputs forward different estimation methods according to the different hidden costs.Combing the production function and cost function to build a model to estimate theimplicit cost caused by unreasonable hospital scale. With combination ofSERVQUAL and QFD method, the hidden costs created by unsatisfied customerscaused by medical service quality were estimated. By analyzing the cost driver ofhidden invalid cost, with the time-driven activity based costing method to estimate thehospital invalid hidden costs.Sixth, the dissertation studies the hidden costs control method caused by hospitalcapacity planning, and puts forward the hidden costs control method from the hospitalstrategy capacity planning. Based on the Mini-max regret criterion, takes the hospitalhidden cost as the objective function, a robust decision model was build to control thehidden cost created by the capacity planning.