Research On Comprehensive Budget Management Of KF Public Hospital

Comprehensive budget management plays a vital role in enterprise management,and it has a key guiding significance for the enterprise's control management,resource allocation,target planning,performance evaluation,and other aspects.Only when a company strictly implements its budget can it ensure that it maintains a good long-term operating capacity.With the development of China's medical system reform in recent years,competition in the medical market has become increasingly fierce.In the face of huge pressures for survival and development,various hospitals have gradually begun to introduce comprehensive budget management to improve their viability in the market.KF Hospital is a public hospital.In addition to medical management,teaching and research,the management and management activities must also strive to maximize the social benefits.After reviewing the literature on comprehensive budget management in enterprises and public hospitals,this article expounds the relevant concepts and theoretical basis of comprehensive budget management in public hospitals.After field research and literature analysis and comparison,the basic operating status of budget management in KF Public Hospital are analyzed.Analysis found that there are still some problems in the current budget management of KF Public Hospital.These problems are mainly reflected in the five aspects of not combining strategic objectives,unsound organizational system,unscientific budget preparation,incomplete budget execution,and unreasonable budget assessment.At the same time,the reasons for the problems are mainly due to the lack of effective institutional guarantees at the implementation level,the lack of reasonable organization system at management level,the lack of attention to budget management goals at awareness level and the lack of information tools at technical level.Here,this paper draws on the successful experience of other excellent hospitals and combines theory with practice to further establish a comprehensive budget management system for KF Public Hospital: First,establish the overall budget management goals of the hospital according to the overall strategic goals of the hospital;second,establish three-levels budget management system,implement hierarchical management to optimize the organizational structure;third,use the combination of incremental calculation method and zero-based budget method to refine the content;fourth,establish a real-time early warning system during the implementation of the budget,and pass the top-up in time Bottom-up and bottom-up methods for flexible budget adjustment.Fifth,the introduction of the balanced scorecard theory to select specific KPI in the four evaluation dimensions,determine a reasonable weight coefficient,and scientifically implement the budget evaluation mechanism to reward and punish employees.Finally,it is proposed that the implementation of the newly constructed comprehensive budget management system can not be achieved without strict institutional guarantee,good organizational system guarantee,excellent human resource guarantee,and advanced information technology support.It is hoped that through comprehensive budget management,KF Public Hospital can further strengthen its internal control,reduce additional medical costs,improve resourceutilization,and ultimately improve the overall economic efficiency of the hospital,ensure that KF Public Hospital can develop steadily in the coming years,and also serve other public hospitals Provide some reference.