A Case Study On Cost Management Of S Hospital

With the deepening of the medical and health system reform in our country,the competition of medical market,public hospitals as the main body of our country medical service system,not only for the heal the wounded and rescue the dying,to maintain the responsibility of the people's physical and mental health,but also to create benefit for the sustainable development of itself and fend for.And "the medical treatment is expensive,the medical treatment difficult" has been the main focus of the masses.In order to reduce the cost of health care for the common people,the public hospitals must adhere to the public welfare.In order to keep the hospital operating in the fierce market competition,it is required that the public hospitals must emphasize economic benefit.In this paper,the public suifenhe people's hospital cost management research,to strengthen the hospital financial management,strictly control the cost and guarantee the economic benefits of the hospital,have important theoretical and practical significance.Based on the theory of public goods,public finance theory,the theory of cost management and comprehensive budget management theory and public hospital management theory as a guide,analysis of the S hospital management especially the cost management,thinks it has the basic capability of the cost management concept,initially formed the cost management system,has the relative system department cost calculation method and the implementation of more effective internal control.But there is still a cost budget constraint is flabby,cost calculation and analysis is not scientific and reasonable,fixed assets management insufficient standard,cost performance appraisal system design problems such as unreasonable.Therefore,the S hospital should optimize the allocation of human resources,establish a perfect performance distribution scheme,reward and punishment system and ensure implementation;Scientific planning of medical equipment,set up the specialist is responsible for the management and use of fixed assets classification calculation amount of depreciation of fixed assets,improve the system of fixed assets of internal control;We will establish and improve the structure of hospital budget organizations,make comprehensive budgets for science,and strengthen the rigid constraints on hospital budgets.We will improve the indirect cost distribution system,attach importance to cost calculation analysis,optimizing the information system of hospitals,and improve the level of cost management.