Research On The Construction Of Strategic Cost Management System Of A Hospital

Medical industry is a special industry, medical industry of our country has been the government-leading of for-profit public hospitals. However, along with the acceleration of marketization and the reform of medical industry, and also great changes have taken place in the hospital’s operating environment, especially public hospitals, internally, facing the situation that medical personnel chooses its own consciousness gradually strengthen, in the external, facing the situation that the continuous decrease of government investment, private investment and foreign investment carve up the market of establishing hospital, the advance of reform of medical insurance, medical technology updates faster, medical individuation and diversification of demand changes, and so on factors, the competition between hospitals has entered a white-hot stage. With the constant improvement of market economy, the free competition will be more furious between peers hospital, in order to survive and develop, and also in order to better fulfill the social responsibility, public hospitals have in seeking the changes under the competitive environment, the most direct approach is to cost management.Although the foreign method about the hospital cost management is relatively mature, such as the homework cost management in American, lean management in Japan, the elasticity of marginal cost management in Germany, etc., but our country is still in the primary stage of socialism, the hospital economic management system and operational mechanism are different with the European countries and economy more developed countries in Asian, the introduction of cost management method, can not blindly strong move hard set, should be combined with the actual conditions, courtyard, the choice of appropriate, pursuit forms.In this paper, according to the characteristics of A public hospital environment and organization, from the perspective of strategic cost management in A hospital to applied research, using strategic management tools to analyze it, through the three aspects of analysis that the value chain, strategic positioning, cost drivers, research the significance of strategic cost management in A hospital. And in reference to the experts and scholars in strategic cost management on the basis of academic achievements, in combination with the practical situation of A hospital, to establish strategic cost management system is put forward for A hospital, and research deeply the conditions and implementation method of the application of the system.