Research On The Cost Control Index System Of Public Hospital Based On Balanced Score Card

Objuctives:On the basis of systematic research on the theory the Balanced Score Card and the cost control of public hospital, with the Balanced Score Card as the starting point, establish a public hospital cost control index system based on BSC, to provide a cost evaluation for the hospital management and cost control health scientific integrity indicators. To observe the actual situation of the implementation of cost management of M hospital by using established BSC cost control index system, put forward countermeasures and suggestions of public hospital effective implementation of BSC cost control system, to provide new ideas and methods of cost control for hospital under the background of new medical reform.Method:?Literature Analysis Method. Through the literature search of the relevant concepts of this study, to understand the concept and characteristics of public hospital cost control and the Balanced Score Card, and its application in related fields.?Expert Consultation Method. The professional, scientific and operational characteristics of the public hospital cost control system based on the Balanced Score Card will be put forward according to the questionnaire and in-depth interview. ?Analytic Hierarchy Process. The weight coefficient of each level index are determined by AHP, and use it to test the rationality of the weight of the index system, finally established index system of cost control.?Composite Index Method. Select a public hospital as the object of study, according to the BSC cost control index system to select the required information. Select the hospital before and after the implementation of cost control based on the BSC system, comparing the two years of relevant data using the weighted composite index method to this hospital in 2013 and 2014 to evaluate cost control situation, in order to find out the cost control weaknesses, analyzes its reason, and the relevant conclusions.Results:Based on the four dimensions of BSC, the cost control index system which is consistent with the strategic target of hospital cost management is established, which includes four first-level indicators, eleven second-level index, forty-one three-level indicators.Conclusions:In order to ensure the effective operation of the Balanced Score Card cost control index system, by studying the problems of its application in cost control, from the management environment, the concept of construction, internal processes, financial information construction targeted puts forward to strengthen public hospital cost control countermeasures, which for the transformation and upgrading of public hospital and enhance the level of cost control management provides new train of thought of new method.