The Research On Hospital Standard Cost Management Based On The Theory Of Case-mix

Standard cost is important means and method of management,it has a series ofcontrol methords and dynamic improvement program.The organizations which haveadvanced management level have adopted the standard cost management.the standardcost management plays a very important role in all types of organizations. For a longtime,in our country hospital standard cost management was in the guidance of plannedeconomy thought, the standard cost management of hospital has not caused enoughattention of the hospital management, hospital management activity was in theabsence of certain objective improvement standards; Although some hospitals haveestablished the standard cost management system, but the standard cost are higherthen the indicators which authorities issued, it is seriously out of hospital managementpractice; personnel quality of hospital financial management is uneven, the costmanagement consciousness is weak,can not meet the need of standard costmanagement of hospital; in addition, with the development of hospital informationtechnology, some hospitals do not adapt to the new situation changes, it is without thetimely introduction of advanced management methods, resulting in low efficiency ofmanagement, in the face of increasingly fierce competition in the medical market, itappears quite passive. It is because of these standard cost management loophole,hospital costs increase year by year, unnecessary waste of the hospital oftenoccurs,and the amount is huge, all these have to be thought-provoking.This paper discussed internal and external environment of H hospital, includingmacro-environment, industry environment, hospital internal management environment.At the same time, this paper takes H hospitals as the real case, analysed standard costof H hospital about organization, management, process problems, and come to theconclusion that standard hospital cost management reform is necessary. This paperintroduces the objectives, principles, techniques, procedures and supporting system ofstrategic and tactical management skills of standard cost management based oncase-mix theory, it is a combination of theory of case-mix and the theory of standardcost. This paper take specialist hepatobiliary department H hospital for example, inorder to explain standard management based on case-mix is feasible, to make sure thatthe theory link with practice. This article tell us the mode can enhance the level ofhospital management especially the standard cost management level. This paper presents the final suggestion for hospital management improvements, including theintegration of hospital information system, key control to standard cost mannagementand effective incentive.