Strategic Oriented Research On Expenditures Budget Management In Public Hospitals Base On Activity-based Budget

With the introduction of medical and health system reform and new hospital financial,which further emphasized the public welfare nature of public hospitals.It also pointed out that the management of public hospitals should be more and more scientific and standardized,improve operational and reduce operating costs.This puts stricter requirements for the hospital management ability.As a result,the importance of budget management in hospital management has gradually been recognized by people.The implementation of comprehensive budget management in the hospital can allocate resources rationally and effectively and maximize the utility of resources.However,due to the lack of relevant knowledge and experience,at present,most of the public hospitals in our country have not really played the role of comprehensive budget management in hospital management,Effective budget management methods are lacking.Therefore,this article proposes to start from ABM and combine the operation-based budget with strategy to build a budget management system.This article reviews the relevant theories of budget management,operation-based budgeting and strategic management.Then constructs a theoretical framework for the study of a strategy-oriented operation-based expenditure budget management system in public hospitals.Firstly,it discusses the relevant theoretical basis on which this research is based,analyzes the current status and problems of current public hospitals’ overall budget management,especially budgeting,and analyzes the feasibility and necessity of strategy-oriented operation-based budget management.In the construction of the budget management system,combined with SWOT analysis,balanced scorecard,and strategic map,conduct strategic analysis,determine strategic goals,determine budget goals with strategic goals,associate key indicator systems with resource drivers,and use gray time series forecasting models Quantify,and then perform homework-based expenditure budget management based on budget targets.Finally,take XZ Hospital as a case to understand the current situation,organizational structure and business functions of the hospital,analyze the internal and external environment of the hospital based on the SWOT matrix,and draw a strategic map that can be distinguished by history with the help of the four dimensions of the balanced scorecard to form a hospital strategy aims.Then the hospital departments are divided into four categories: clinical,medical technology,medical assistance,and management logistics.Each department strategy is determined according to the overall strategy of the hospital,and then the key budget indicators determined by the strategic goals are related to the resource drivers determined by the basic operation budget.The grey time series forecasting model is used to quantify the budget target,the resource motivation rate is revised to prepare the expenditure budget,and a strategy-oriented operation-based expenditure budget management model suitable for public hospitals is explored.