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Research On The Effective Output Of Public Hospitals Based On The Theory Of Constraints

Posted on:2019-06-27Degree:MasterType:Thesis
Country:ChinaCandidate:L LiFull Text:PDF
GTID:2434330563957107Subject:Accounting
Abstract/Summary:PDF Full Text Request
The reform of public hospital has attracted much attention from different sectors of society,making public hospital return to public welfare is the key and aporia of this reform.While insisting on the nature of public welfare and social orientation,public hospital can also seek for micro-efficiency.The requirements to achieve its specific functions do not necessarily have an effect on improving economic perfermance,in contrast,the improvement of micro-efficiency can promote the realization of public hospital's goals.Based on the requirements of medical reform to public hospital,using the Theory of Constraints and Throughput Accounting,the article studies and analyzes the throughput in term of medical income of a large public hospital——Inner Mongolia A Hospital.The purpose of this article is to provide feasible ideas for public hospital to manage the throughput.According to the present situation of throughput in Inner Mongolia A Hospital,through the detailed analysis of medical income structure in term of Diagnostic Related Groupings and total medical income structure,it is concluded that the bottleneck of the throughput of public hospital is the high ratio of drugs and medical materials' income with total medical income unchanged;the causes of this bottleneck mainly exist in the segments of medical materials procurement and regulating medical behavior;public hospital can optimize the income structure from two angles of budget management and performance evaluation,that is to improve the throughput;finally,the hospital should reduce inventory and operating expenditure based on the principle of "reducing waste" to aviod unnecessary consume of throughput.This paper has a great importance for the application of Theory of Constraints and Throughput Accounting in Chinese enterprise.Meanwhile,it's conducive to the implementation of national medical reform policy,it also has benefit for the realization of public hospital's social welfare goals.In a word,the research has strong theoretical value and practical significance.
Keywords/Search Tags:Theory of Constraints, public hospital, throughput, income structure
PDF Full Text Request
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