L Public Hospital Cost Management Optimization Research

Public hospitals are public-benefit institutions.In recent years,deepening the implementation of medical and health system reforms has brought about conflicts between their business operations and public welfare.Many government subsidies in public hospitals have not decreased but increased,coupled with the implementation of medical price limit policies,zero drug additions,zero price difference of consumables,and patient diversion,etc.,their income sources have been greatly reduced,facing severe financial bottlenecks.Human resources cost,medical equipment input cost,capital occupation opportunity cost and other costs have increased year by year.At the same time,the lack of "management concept" has caused serious waste of medical resources.The public welfare and operation of the hospital have conflicted.In order to improve this grim situation,public hospitals must change the past operating model,balance financial subsidies and operating costs,and organically combine various medical and health policies with the actual development of this hospital to improve their own.In order to improve its competitiveness and seek development,hospital managers must adjust their direction of development so that cost management can be implemented.L hospital has strong market competitiveness and high market share in the local peer industry,and its development trend is good.However,there is still a lot of room for improvement in cost management.Based on the premise of the particularity of the medical and health industry,this article has combed the relevant theories and research results of domestic and foreign experts and scholars in recent years,and has conducted on-site investigations to analyze the The current status of cost management in hospitals,and summarizes existing problems from the three aspects of cost management in public hospitals,such as the incomplete rules of the cost management system in the prior cost control link,the cost budget is in the form,and the lack of cost management awareness;cost management in the cost accounting link Inadequate organization,inadequate cost management,incomplete cost accounting,inadequate informationization;incomplete cost analysis in post-event cost analysis,cost management is not listed as an important basis for performance evaluation,etc.,combined with L The actual situation of the hospital,starting with the three links of pre-cost control,cost accounting in the event,and cost analysis after the event,put forward feasibility suggestions and optimization plans,such as enhancing the cost management awareness of all staff before the event,perfecting the cost management related system,and strengthening the implementation of cost budget management Strength;build a perfect cost management organization in the event,refine the cost management process management,improve cost accounting methods,and strengthen cost information construction;optimize the cost analysis system afterwards,improve the cost management performance evaluation system,etc.,with a view to promoting the cost of L hospitals Management,standardization,and scientific management,laid a solid foundation for L Hospital to realize the Science Management Institute and Science and Technology Development Institute,and promote the improvement of its management process and core competitiveness.At the same time,it is expected to provide reference value for hospitals with similar problems in my country,and it will serve as a reference and inspiration for its theoretical research and practical work.