| As the Socialist Market Economy in China to become established and gradually improved, there are three simultaneous reforms taking place that medical insurance system, medical and health system, Pharmaceuticals production and circulation system. Meanwhile, the hospitals are facing big challenges after China enters WTO. Definitely competition in the health care industry will become more intense.Implementation of hospital cost control is the best way to enhance economic efficiency. Hospital development relies on profit with which we can develop. So the hospital cost control is the key to the formation of long-term competitiveness.In the light of health care reformation and public hospital revolution in china, this paper describes several new domestic and foreign theories and methods of cost control. For example: hospitals in the U.S. control its cost by adopting overall budget manage method and perform the centralized procurement of materials and supplies, meanwhile in the domestic hospitals the problem of weak awareness of control wildly exists. By examining the cost control in a certain domestic hospital, one can probably find out the key problems in the performance such as low accuracy of cost control method, undeveloped control organizing structure, imperfect control system, loose management of cost control and lack of evaluation of efficiency. Then a practical cost control system is established by combining the advanced enterprise management with the hospital's actual cost control and value chain management concept. First, formulate the goal of cost control scientifically with Budget Control Method, improve the cost control organizing structure, classify the weight of each cost control and perfect the cost control systems. Second, regulate and supervise the cost formation via purchase, medical service, management and logistic. And eventually, establish the evaluation approach of the cost control and enhance the effectiveness and efficiency of the cost control. |
