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Research On Optimization Of Comprehensive Budget Management Of KZ Hospital Based On PDCA Perspective

Posted on:2021-05-21Degree:MasterType:Thesis
Country:ChinaCandidate:Y F ZhangFull Text:PDF
GTID:2404330629489303Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the reform of the medical and health service system and the implementation of the new medical reform policy,the current financial management mechanism of public hospitals urgently needs to be adapted to it.Objectively speaking,the current competitive environment of public hospitals is very fierce.In order to improve their own competitive advantages,public hospitals must strengthen their financial management capabilities.The core link of financial management in public hospitals is budget management.Therefore,whether budget management keeps pace with actual work needs has become a key issue for public hospitals to face the new medical reform.Therefore,public hospitals should regard budget management as a measure to increase their own competitive advantages,and build a reasonable and sound comprehensive budget management mechanism based on this,and gradually achieve refined hospital management.This article is guided by the theory of comprehensive budget management.First,it summarizes and analyzes the research status of comprehensive budget management and PDCA cycle theory at home and abroad,and focuses on the basic theory of comprehensive budget management,public hospital budget management system and PDCA cycle theory.On this basis,the KZ hospital is taken as the research object,and the overall budget management situation adopted by the hospital is studied,and the existing problems of budget management are analyzed.This article attempts to incorporate the PDCA cycle theory into the budget management of KZ hospital,attempts to establish a comprehensive budget management evaluation system oriented from the perspective of PDCA,and comprehensively evaluates the current budget management of KZ hospital.It mainly uses AHP and fuzzy comprehensive evaluation methods to comprehensive budget management evaluation index of the KZ hospital is constructed and further evaluated,so as to ensure that the comprehensive budget management system of the KZ hospital can develop benignly.On this basis,focus on building a PDCA cycle-oriented comprehensive budget management optimization plan,combining the budget management steps with the PDCA cycle,and dividing it into a budget planning phase,a budget execution phase,a budget inspection phase,and a budget optimization phase For each stage,practical optimization measures are proposed.Finally,a series of guarantee measures were put forward for the implementation of the comprehensive budget management system of KZ hospital to ensure that the comprehensive budget management system of KZ hospital can develop effectively in the long term.This article refers to the PDCA cycle theory as a perspective to construct the comprehensive budget management system and evaluation system of KZ Hospital,which aims to give reference strategies for the improvement and implementation of thecomprehensive budget management of KZ hospital,so as to promote the hospital to have stronger key competitiveness.
Keywords/Search Tags:Public hospital, Comprehensive budget management, PDCA cycle
PDF Full Text Request
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