Research On Cost Management Of A Public Hospital

With the gradual reduction of government compensation for the hospital,medical treatment is difficult to become a major concern of the community,in this context,China has carried out a number of medical reform to meet the new needs of the public health care.The deepening of the medical service market caused by the medical reform has made the public hospitals face more intense competition.The survival and development of the public hospitals will also face new problems.In order to meet this challenge,hospital managers must adjust their development direction and focus on the importance of hospital cost management.As China's public hospitals are institutions,the accounting theory system and business units there is a big difference,resulting in its cost management there is a certain degree of particularity,the existing management model can not be used for public hospitals,especially in the new In the environment of medical reform,the cost management research which can be used for reference of public hospitals is very few.The existing cost management theory in our country has great limitations on the application of cost management in public hospitals.The distinction between national conditions and institutions has also led to the existence of many limited factors in drawing on foreign advanced management experience.However,at present,the theoretical scholars of our country have not paid enough attention to the theory of hospital cost management,and there are still great loopholes in hospital cost management.Therefore,it is of great significance to the study of cost management in public hospitals.This article intends to A public hospital cost management analysis.Firstly,this paper describes the definition,characteristics and contents of hospital cost management,and analyzes the purpose of hospital cost management.At the same time,the principles,processes and methods of hospital cost management are systematically explained,and by combining the theory of enterprise management accounting,The paper analyzes the current situation of hospital cost management and the influence of new medical reform policy on hospital cost management.Secondly,on the basis of the above theoretical knowledge,the problems existing in the process of cost management of A hospital are analyzed,and the reason of this is analyzed.Through the study of scientific cost management theory and experience at home and abroad,trying to find an optimal solution to solve the problem of hospital cost management.Theory in connection with the actual,with a view to improve the A hospital's core competitiveness and scientific management level for the A hospital to achieve scientific management,science and technology to lay a solid foundation for thehospital,but also for other public hospital cost management play a reference role.