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

With the deepening of China’s medical,pharmaceutical and health care reforms,the challenges brought about by the reforms to the development of public hospitals are increasing day by day.The main manifestations are comprehensive removing of medicine makeups,changes in supplemental channels challenging the hospital’s profit model and private capital flooding into the medical market.The rapid development and diversified pattern of private and joint venture hospitals pose challenges to the sustainable development of public hospitals.At the same time,the "Hospital Financial System" jointly issued by the Ministry of Finance and the Ministry of Health requires that "hospitals should implement cost accounting,strengthen cost control,and implement performance appraisal." The promulgation of the policy is not only a layer of progress in the reform requirements,but also a guiding instructions for change.In this context,how to strengthen cost control and improve the self-sufficiency of capital to achieve sustainable development has become an urgent problem for public hospitals.This paper firstly sorts out the relevant literatures on cost control in hospitals at home and abroad,summarizes the existing problems of cost control in public hospitals,and the shortcomings of existing solutions and then clarifies the basic ideas and innovations of the research.Then,based on the research of cost control theory,strategic management theory and balanced scorecard theory,the strategic management thinking of balanced scorecard is applied to the cost control of P hospital and the BSC cost control system of P hospital is constructed by using analytic hierarchy process.Subsequently,combined with the strategic goal of P hospital,the BSC cost control system is used to evaluate the cost control of P hospital,and corresponding improvement suggestions are proposed for the existing problems.Finally,in order to ensure the implementation effect of the BSC cost control system in the P hospital,targeted safeguard measures are proposed.This paper not only clarifies the logical sequence of cost control for the introduction of balanced scorecards in public hospitals,determines the development strategy of hospitals from the current situation of hospitals,and then builds a cost control system based on the strategic management idea of balanced scorecards.Moreover,the cost control system built on the basis of in-depth investigation of P hospital has broken through the previous single dimension and arbitrary degree of control limitations,and guided P hospital to scientifically balance the resource allocation and improve the self-sufficiency of funds.Achieving sustainable development of P hospital will provide an effective reference for other public hospitals to meet the reform challenges and strengthen cost control.