Research On Responsibility Profit Model For Regional General Hospital Of Grade Ⅲ Class

Since new medical health system reform, the competition of medical industry become more intense with the gradual open up of the medical market, the efficiency and performance have great influence on the sustainable development of hospitals. It’s The main competition between hospitals is the competition of subjects and talents, so that it’s of great importance to implement effective performance management. However, the hospital performance management in our country is still afterward assessment, and the objective hasn’t been risen to the strategic level, the content of assessment focus too much on economic indicators and the information quality of performance index needs to be improved. It’s necessary to introduce strategy oriented performance management ideas and rebuild the responsibility profit model to provide effective data support for performance management in order to promote the competitiveness and the economic performance of hospitals.Based on afterwards performance assessment which focus on the department revenue, this paper introduces the strategy oriented performance management thought to rebuild the responsibility profit model. This paper constructs a performance management oriented responsibility profit model which is applicable to regional general hospitals of grade III class. The model is oriented by strategy and pay importance to value management and business process management. There are responsibility centers of two dimensions including centers based on functional departments and centers based on business processes in the model. The model includes three-level accounting objects with the method of activity-based costing. The model is able to make the responsibility accounting finer and more accurate and can also improve the quality of information. It will provide reliable data support for performance management. On the basis of the theoretical analysis, we select NJSZY hospital as a typical case and apply the model to the hospital in order to provide reference for the construction of responsibility profit model in regional general hospital of grade III class. The application shows that the model can provide basis for value management and business process management and can satisfy the information demand of performance management. The application of the model will help realize the strategies of hospitals.