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Research On The Cost Management Of S Public Hospital Based On The Value Chain

Posted on:2019-09-15Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiuFull Text:PDF
GTID:2404330590996383Subject:Accounting
Abstract/Summary:PDF Full Text Request
S Public Hospital is faced with the problems of cost management system being too traditional,unstable income sources and poor cost control,and low overall operating efficiency.And the reform of the medical and health system is in full swing.On the one hand,it eliminates many industry restrictions and creates a good environment for the pharmaceutical and health industry.On the other hand,it also breaks the public hospitals' model of “taking drugs to support medical care”,making the hospitals' living space narrow.In this context,public hospitals should follow the trend and gain new vitality through transformation.The value chain as a relatively mature theory in enterprise management,through the in-depth analysis of the internal value chain and external value chain can not only improve the companies' cost management,but also find the companies' competitive advantage.Based on this,this paper puts forward the concept of “enterprise management” in public hospitals,applies the value chain to the cost management of S Public Hospital,combines efficiency with the emphasis on public welfare,to optimize hospital cost management and adapt to changes in the environment.This paper uses the literature research method,field survey interview method and case study method.Firstly,the writer lays a theoretical foundation for the case study by consulting and combing relevant literatures of domestic and foreign scholars on the cost management of public hospitals and cost management of value chain.Then,analyzes the necessity and feasibility of the use of value chain cost management in S Public Hospital.Finally,carries out the cost management of the value chain from both inside and outside,and proposes a new cost management strategy for S Public Hospital.As for the cost management of internal value chain,due to space limitations and other objective reasons,this paper attempts to go from the overall level to specific departments and selects oncology department as the pilot target,which is more suitable for research in various aspects.The main conclusions of the paper are: S Public Hospital conducting value chain cost management needs to change its existing extensive cost management system and deploy a more professional management team.In general,S Public Hospital can make full use of theadvantages of the upstream and use upstream integration to integrate internal value chain with external value chain to fully control cost;In the cost management of internal value chain and downstream value chain,S Public Hospital should expand the original control cost project as the main body to control cost projects and patients as the main body to combine cost management with patients experience.And possibly serve patients so that patients create value;In the cost management of external value chain,the writer takes the competitors as alliances,advocates strengthening the construction of medical alliances,integrates service industries and other non-medical industries into the cost management framework of lateral value chain to enrich the cost management connotation of external value chain and more control cost.
Keywords/Search Tags:Value chain, Cost management, Public hospital
PDF Full Text Request
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