W City Z Hospital Cost Management Improvement Case Studies

Over the years, our country’s medical system reform of the medical services industry,great changes have taken place. Marketization of the development of the medical market ismore and more mature, more and more high, make public hospital to face the fierce marketcompetition, in order to reduce the external competitive pressure, many public hospital costaccounting management and research as the focus of cost management mode to improve.Hospital want to use cost accounting management to reduce the project cost of all kinds ofmedical services, and improve their operational efficiency, eventually achieve the goal ofimprove the economic benefits of the hospital. Widely adopted at present, the public hospitalis based on the assumption that the business is the only factors influencing the cost based onthe traditional cost accounting, the accounting method has the advantage of calculationprocess is simple and easy to master, easy to operate, but the drawback is that its calculationresult is not very accurate, there is a cost allocation is not reasonable, etc., under the existingmarket competition this mode have already can’t meet the needs of hospital cost management.Therefore, the hospital urgently needs to improve the cost management pattern to adapt to thefierce market competition. Homework cost method is superior to the traditional accountingmethod, and it has been applied first in manufacturing. In the cost management of enterprisesoperating cost method is superior to traditional cost accounting method, but now only a fewhospitals to homework cost method of introduction of cost management mode.Therefore, this article through to Z W city hospital for cost management to improve thecase study, analysis and discuss the homework cost method is applied to the necessity andfeasibility of hospital cost management, to explore and research the Z hospital into theconcrete process of homework cost method. Then, this article selects the Z) hospital nuclearmagnetic resonance (NMR) as the research object, adopt the homework cost method, thetraditional cost accounting method for mri room health service project cost accounting,compare the two methods, analysis the homework cost method are introduced to hospital costmanagement has many advantages. Finally, in combination with the practical situation of Zhospital, this paper summarizes the enlightenment of Z hospital cost managementimprovement.By the method of research and analysis, the author of this paper concludes based onactivity-based costing management pattern, can make the hospital better adapt to the current situation, some for the implementation of homework cost method can bring it into hospital,improve the level of hospital cost accounting and management, and improve the economicefficiency and market competitiveness.