Study On Cost Control Of W Public Hospital

With the advancement of medical and health reform,the changing trend of the nature of public hospital,and the transformation of hospital development mode,public hospital need to seek stable and sustainable development while maintaining social welfare.The development of public hospital cannot be separated from the support of funds.In the context of decreasing government support,public hospitals can only rely on the control of their own funds to seek development.The way to achieve development includes two aspects: one is to increase revenue and increase profit by increasing business volume;the other is to reduce expenditure and improve profit margin by controlling cost.However,for public hospitals,their business volume is greatly affected by the level of medical services and the region,and the level of medical services is difficult to achieve greater development in a short period of time.Therefore,in the short term,public hospitals can only achieve development by controlling costs and improving profit margins.The study in order to realize the second way of development,a comprehensive public hospitals to city W hospital as a case study object,W hospital has all of the general public hospitals and the particularity of the individual,to the cost control as the research content,with W hospital 2014 to 2018 years of finance,the basis of cost data,using the research methods such as data analysis on W hospital cost analysis,vertical analysis,horizontal analysis,W hospital currently in a state of operating losses,and losses of the outpatient department is higher than the inpatient department damage degree.Hospital to be available,key control the cost of the project materials for health spending and personnel spending projects,the department needs to be the key control categories for clinical medical departments and administrative departments,to be the key control unit and the cost for the personnel general affairs section spending projects,the personnel of the emergency spending projects,project material health expenditure of bone surgery;It is found that W hospital currently has problems such as insufficient awareness of cost control,unsound cost control organization,incomplete detailed cost accounting,weak cost control ability,insufficient implementation of expenditure budget and unsatisfactory effect of cost control.According to W hospital cost analysis,from set out actually,property,cost for W hospital cost unit,Suggestions to improve balance three dimensions,including for the material of health expenditure control,to establish the library of secondary health materials loading and unloading process control system,strengthening health materials,the implementation of the materials of health expenditure budget execution efficiency,explore materials health expenditure control should be brought into the department performance evaluation mechanism: for staff spending controls,overall plan to post Settings,reasonable allocate personnel department,establish and improve the incentive mechanism,improve the salary distribution system: based on administrative department's spending controls,to daily distinguish the management of expenditures and nonroutine expenditures,and to conduct the budget implementation rate assessment at the end of the budget year;Based on clinical medical department spending controls,we must standardize the equipment operation of medical workers and medical service process to reduce the unusual sexual spending,strictly control the professional equipment and general equipment procurement process,and pay attention to maintain the talent team construction,pay attention to employee growth,to encourage employees,pay attention to studying the worker leave the realization of personal development in order to reduce personnel costs;In order to achieve the balance of income and expenditure in the short term,it is suggested that W hospital should improve the cost accounting work,improve the management system of external experts in the inpatient departments,adjust the division rules of outpatient service rooms in the outpatient departments,and change the part of "workshop system" into the "station system" for the same major.In order to ensure the effective implementation of the suggestions for cost control improvement in W hospital,four safeguard measures are proposed.The first is to enhance the ideological awareness of all staff,including the ideological awareness of senior managers,the ideological awareness of middle managers and the ideological awareness of the staff.Second,improve the internal control system,including strengthening the awareness of internal control,pay attention to the internal control work,establish the internal control system of risk warning mechanism,prevent all kinds of risks,strict implementation of accountability mechanism.Third,it is regulating the budgeting process,including the early stages of the budget implementation of "two legs,practiced" budget collecting management,budgeting the intermediate stage of implementation of multiple "together discussed,together adjustment" integration of budget management,budgeting in the late stage of the implementation of " convey accurately,execution strictly " budget report issued management.The four is to improve information construction,including docking,integration of the system modules and hedge the risks of information sharing.