Research On The Application Of Cost Refined Management In Public Comprehensive Tertiary Hospitals

In the context of continuous progress in the reform of the medical and health care system,the status of public hospitals has been impacted and they are facing a series of problems,such as low efficiency of medical services,high asset-liability ratio,low utilization of funds and high cost of human resources.With the development of China’s economy,the reform of medical and health care system is deepening.The state has abolished the practice of using pharmaceuticals to pay for medical care,and improved the system for ensuring win-win outcomes of medicines,which will effectively solve problems affecting people’s well-being.While providing high-quality medical services and professional skills,hospitals are also faced with the difficulties of lower income,survival and development.Public hospitals must face more and more severe market competition,and cost control has become an important issue in hospital management.In the current situation,it is of great significance for the development of public hospitals to reform the management system,management structure,management ability,management methods and other aspects of the comprehensive tertiary public hospitals at the municipal level,build a refined cost management system in line with the national conditions,and seek long-term sustainable development.This paper takes Hospital A to analyze the current cost management situation of public comprehensive tertiary public hospital,finding that the current hospital accounting and management are relatively lagging behind.The main reasons include that the hospital personnel at all levels have insufficient understanding of cost management,hospital budget management is not rigid enough,cost accounting system is imperfect,utilization of cost information analysis is insufficient,the guiding role of cost accounting is underutilized.In view of the above problems,this paper proposes the construction method of Hospital A’s refined cost accounting system from five aspects: objective principle,institution setting,operation specification,information platform construction and cost management process design.This paper is divided into six chapters in structure,of which the first chapter is the introduction;The second chapter is an overview of relevant theoretical basis;The third chapter is the current situation and problems of cost management;The fourth chapter is the construction of comprehensive cost refined management system.Chapter Five is the safeguard measure of construction cost refined management.The sixth chapter is conclusion and prospect.By analyzing the problems existing in the cost management of Hospital A,this study searched for universal cost refined management scheme for public comprehensive tertiary hospitals,which could theoretically extend the application of cost refined management to tertiary public hospitals.In practice,by constructing the cost refined management system of public hospitals and exploring the efficient and systematic hospital management mode of information sharing,it can assist the current public tertiary hospitals in getting rid of difficulties,help modern hospitals to strengthen internal management,improve efficiency,and promote the long-term healthy development.At the same time,due to the public nature of public hospitals,compared with enterprises,their cost classification is not comprehensive,and the precision and standard of cost refined management are not perfect,so we need to continue to investigate in the follow-up research.