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Hospital Cost Control Based On ERP

Posted on:2019-07-23Degree:MasterType:Thesis
Country:ChinaCandidate:R AnFull Text:PDF
GTID:2334330542485949Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the deepening of the reform mechanism of institutions in China in recent years,the independent management ability of the major public hospitals has been gradually tested,and the cost control ability has gradually become the focus of the hospital.ERP system is the application management software,which is widely used in the global enterprises.Its integration and interconnection feature greatly enhance the management level of enterprise and help enterprises to realize the integration of industry and finance,and the application of ERP system in our hospital is still in the initial stage.This article takes x hospital as the research object.Based on the ERP angle,starting from the business,the accounting and the budget level,the paper analyzes the X hospital current cost control problem and provides the corresponding improvement suggestion.At the business level,it is suggested that X hospital can realize the fine collection of business and financial data by means of ERP,and increase the incentive factors of revenue and expenditure in the performance appraisal module,thus promoting the enhancement of the workers' cost-saving consciousness by means of benefit;re-optimizing the purchasing process of X Hospital from purchase requisition and supplier directory management,using the procurement and warehousing module of ERP system to optimize the purchasing and warehousing planning mechanism of X hospital.At the level of accounting,it is suggested that X hospital should realize the meticulous accounting and management of financial and business data according to the integrated advantages of ERP system,and realize the target of the integration of industry and finance in hospital as soon as possible cost-sharing should be combined with real cost-driven factors.On the budget level,it is suggested that X hospital should add business unit port in the budget module of ERP system for the joint participation of business and finance department.In addition,this paper also puts forward the use of internal voucher mode to enhance the budget consciousness of all staff and promote the budget accuracy rate.Through the research of this paper,to analyze and solve problems for the hospital cost management system,we need to take into account the various aspects of the hospital,weighing the interests of all parties.And in the long-term system and the running process,we should observe the discomfort and loopholes continually,combined with the development of external environment changes and to make correction adjustment timely.Only in this way can we ensure the long-term rationality,scientificity and validity of the cost management system.I hope this research can help to optimize the cost management system and improve the efficiency of X hospital,and also provide some reference for other hospitals with similar situation to solve the problem of cost management.
Keywords/Search Tags:Cost management, ERP, business level, accounting level, budget level
PDF Full Text Request
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