The Research On Cost Fine Management For A Puplic Hospital

Public hospitals are core in Chinese medical service system,whichbear themaintenance of all national health responsibility, have characteristics of public welfareand services,not for profit.But with the deeping of the new medical reform,publichospitals have to participate in market competition with special status.In the situationwith market competes intensely,which requires the hospital increase revenue and reduceexpenditure on public welfare,at the sametime,pay attention to cost management, walkfine management of road,seeking for thesustainable development of public hospitals.This paper studies the status of cost management in hospitals at home andabroad,combined with the fine theory,puts forward the concept of hospital costmanagement,Based on the analysis of a publical cost management present situation, putforward the necessity of constructing the fine management system of hospital cost,System construction is the focus of this article, the system elements including the target,principle, mechanism, system, method, information platform and process designetc..Cost of process design is the focus of this part, process refinement, including costbudget, cost analysis, cost accounting and cost control of refinement, the refinement ofcost accounting is the core of the cost is fine, it can be subdivided into school, level,health services, disease to level4accounting refinement. Refinement perfect systemunder the support of the hospital cost management possible, try to provide power andsupport for the sustainable development of the hospital.Based on the background of the new medical reform and cost managementresearch, put forward hospital cost fine management, the theory is original and notperfect, in the implementation process must have many shortcomings, is a implementation and improvement process. Finally, in the summary of the situation, putforward policy and suggestion.