Research On The Application Of HRP In Financial Management In X Hospital

The name of HRP(Hospital Resource Planning)was developed out of Enterprise Resource Planning(ERP).HRP is mainly supported by advanced information technology which unifies the huge groups of information of the hospital's staff and assets onto one platform aiming to optimize the management of the financial resources,property resources and human resources through a scientific and standardized approach.HRP system consists of four core modules: human resources management module,material management module,equipment management module and financial management module.Among the four,financial management module is the most crucial one.With the constant development of the medical and health services,the continuous reform of the pharmaceutical industry and the growth of public hospitals,it has become an inevitable trend that hospitals introduce advanced management and operation methods from enterprises to improve their management level to adapt themselves to the current economic development level.This article mainly introduces the case of X hospital.Starting from the financial management of X hospital,the article reflects on financialmanagement problems in X hospital through the data analysis.By the construction of the full budget management sub-module and full cost control sub-module under the financial module in HRP system,the article tries to help X Hospital improve its financial management and provide more accurate financial management information for the hospital's decision-makers.The first chapter of the article gives the introduction,including the research background,research purpose and its significance,research ideas and framework,as well as a review of domestic and foreign research.The second chapter of the article introduces the related concepts and theories of HRP and financial management,including the concept and development of HRP and financial management.The specific related theories include HRP-related theories,financial management theory,cost management theory and budget management theory.The third chapter introduces the case of X hospital to analyze the particularity of the financial management of X hospital and the financial management status and existing problems of X hospital in detail by looking into its financial indicators.The fourth chapter is the core of the article,which puts forward the construction and application of corresponding financial sub-module according to the existing problems of the financial management of X hospital.The main purpose of this paper is to analyze the HRP system in terms of budget,establish a comprehensive budget management mode,and improve the total cost control system in cost management.After the introduction of the design of the management module for the two financialsubsystems of X Hospital,the budget module focuses on the analysis of the principles and procedures for the redefined hospital budgeting under the HRP system?The compilation method of the Zero-base Budgeting?and the core of the comprehensive budget.The cost module analyzes the method of full cost accounting under the HRP system,improves the total cost collection system,reshapes the indirect cost allocation system,and creates a cost analysis system.The fifth chapter summarizes a series of benefits obtained from the application of the HRP financial module at the X hospital from the perspectives of the whole,the hospital departments,the clinic departments and management functional departments,and analyzes its success in applying HRP.The sixth chapter,which is also the last part of the whole article,summarizes the application of HRP in financial management of X hospital,and shows the future research direction.