Research On Cost Control Of The A Hospital Based On Value Chain

The implementation of the reform of my country’s medical and health system has led to a sharp decline in the income of hospitals that used drugs as an important profit growth point.Under such a background,the survival of hospitals has become difficult.To reduce the pressure of a sharp decline in revenue,we can only rely on expanding revenue,or controlling costs and reducing expenditures.The increase in income depends on the improvement of medical technology and service quality,and long-term investment is needed to improve.Therefore,in the short term,cost control has become the focus of daily hospital management.The cost control problem of hospitals in the new era should be re-examined from the perspective of strategic development.Hospital A is a secondary general hospital under the state-owned shareholding system.It lacks financial support and needs to be responsible for its own profits and losses.In the face of a complex competitive environment,how to effectively control costs and ensure the sustainable development of Hospital A is one of the urgent problems to be solved.There are still many shortcomings in the cost control measures of Hospital A at this stage.Prior cost budget work lacks professional financial personnel,cost budget preparation has problems such as unreasonable preparation basis and extensive over-budget management;the cost accounting model during the event is rough;after the event,there is a lack of detailed cost control analysis and effective cost control inspection mechanism.The application of value chain theory in enterprises has been mature,and many scholars have also introduced value chain into hospitals,using value chain analysis to sort out the internal and external operating activities of hospitals,grasp the cost and income of each value chain link,and be more targeted Control costs and expenditures.Starting from the value chain theory,this article takes Hospital A as the research object,and analyzes the external value chain of Hospital A from four aspects: suppliers,patients,medical cooperative medical institutions,and rival hospitals.According to the main value activities of the hospital:diagnosis and treatment,inspection,laboratory tests,surgery,nursing,and drug sales,it is divided into six basic activities of the value chain.The costs of each link are aggregated,and the comparison shows that Hospital A only has surgery and nursing treatment.The link is profitable.Finally,based on the analysis of the value chain of the Hospital A,reasonable countermeasures are proposed that are conducive to the cost control of the Hospita A and optimize the resource allocation of the Hospital A,aiming to provide a new idea for the hospital cost management and promote the long-term development of the Hospital A.