Research On Cost Management Of M Hospital Based On Value Chain

With the rise of private hospitals and the formation of the medical insurance reform of "controlling fees" and "reducing prices",the competition in the medical market becomes increasingly fierce.From the macro perspective,there is no perfect cost accounting and cost management standard in such policies as hospitals accounting system,which leads to the failure of establishing standardized cost accounting accounts in public hospitals.As for public hospitals themselves,they pay more attention to medical services and ignore cost accounting.Due to the unique public nature and policy reform of public hospitals,drugs prices have been greatly restricted,and the situation of using drugs to support doctors has passed,which required public hospitals to seek a new development direction and adapt to the increasingly severe market environment.Value chain cost management is a strategy-oriented cost management mode.It measures the operating results from the overall perspective through the coordination and cooperation of various department to maximizes economic benefits of enterprise.The paper introduces the relevant theories of value chain cost management,and starts from the current situation of cost management in M hospital,analyzes the problems existing in M hospital,and leads to the necessity of value chain cost management.This paper analyzes the cost of M hospital through the external value chain.The vertical value chain is the analysis of upstream suppliers and downstream patients.The upstream suppliers are proposed to manage high and low value consumables and reduce costs by integrating suppliers.To improve the service attitude of the downstream patients and the long waiting time by means of questionnaire survey.Horizontal value chain to compare similar hospitals,focus on the advantages of women and children,find out the existing deficiencies,improve the education level and learning channels of personnel,carry out talent introduction plan,and improve the comprehensive strength of the hospital.By analyzing the internal value chain through the activity-based costing method and combining the activity-based chain for cost control,the basic process of the hospital should be reorganized to identify the core process.Finally,the author finds out the reasons why M hospital is unprofitable as a whole,propose four aspects of cost management.One is the organic combination of homework cost method with the internal value chain,apply to the cost management of thehospital,cut non value-added operations,strengthen silver cure strategic cooperation.The second is to improve the treatment effect and reduce the average length of hospital stay.The third is to reduce costs by transferring inefficient resources that cannot be improved.Fourth,carry out labor outsourcing to reduce personnel costs.In order to ensure that M hospital can effectively implement that value chain cost management,three measures are put forward to improve the department human resource incentive mechanism,the organizational mechanism of value chain cost management,and the information system construction of value chain cost management.