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Qinhuangdao First Hospital Department Cost Management Research

Posted on:2016-05-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y FanFull Text:PDF
GTID:2284330479951128Subject:Business Administration
Abstract/Summary:PDF Full Text Request
With the development of the market economy system and the reform of medical system, the competition of medical market is becoming increasingly fierce. Hospital must implement fine cost management that translate management object and responsible to department. At present, most of the hospital implement the cost accounting to department. But the lack of effective cost budget management and performance evaluation, lead to hospital department can not get effective control cost, but increases the hospital running costs. Under this background, the implementation of public hospital economic benefit and social benefit win-win. In the first hospital of qinhuangdao as an example, this paper discusses the cost management of public hospital reform.Firstly, I studied the cost of hospital department management literature. By the method of literature, summed hospital department management cost management processes, management principles and management objectives. The establishment of hospital departments cost management system.Secondly, through scientific analysis of qualitative analysis, quantitative analysis, investigation and case studies method to study the stage first hospital cost management should be done. the first hospital of qinhuangdao department for cost management processes and identify cost estimates exist; cost accounting "across the board", to some extent, inventory management inefficiency; just stay in hospital cost analysis total hospital cost analysis, the appraisal department lacks an effective basis; cost performance evaluation simplify and other issues.Finally, follow the principle of combining theory with practice, research the first hospital of qinhuangdao departments cost management improvement program. introduce the homework cost method, ABC management and balanced scoring method and other methods to cost management. And make innovation in combination with the practical environment of hospital cost management department, to provide the appropriate measures support for the operation and management of hospital.
Keywords/Search Tags:cost accounting, hospital, cost analysis, cost control, department cost
PDF Full Text Request
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