Research On Operation Cost Management Process In Z Hospital

With the rapid development of the market economy and the further development of the reform of the medical industry,the competition in the medical and health industry has become increasingly fierce,which has higher requirements on the hospital operation cost management process,and Z hospital is one of them.During the development of Z hospital,some cost management problems have been accumulated,which limits its own development and the improvement of management efficiency.Therefore,it is particularly important and necessary to do a good job in the operation cost management process.On the basis of summarizing the theories of cost budget,cost planning,cost control,cost accounting,cost analysis and cost assessment,this paper first designed a questionnaire on the current situation of Z hospital’s operating cost management,investigated and analyzed the operating cost budget,planning,control,accounting,analysis and examination processes of Z hospital,and found that the main problems in the operating cost management process of Z hospital include the imperfect budget process and methods The cost control method is too single,the cost analysis indicators are not comprehensive enough,and the cost assessment indicators are relatively single.In view of the problems in the budgeting process and methods,the corresponding forecasts and budgets were made for labor cost budget,medical consumables cost,equipment operation cost and other costs.In view of the lack of effectiveness of cost control in Z Hospital,indicators were used to monitor and control labor costs,ABC classification and secondary inventory construction were used to strengthen the control of material costs,and FMEA was used to strengthen the management of large equipment costs;In view of the problem that the cost analysis of Z Hospital is not comprehensive enough,the hospital introduced labor cost analysis indicators,material cost analysis indicators,and equipment operation cost analysis indicators for in-depth analysis,and improved the cost analysis process;In view of the lack of comprehensiveness of the cost assessment mechanism of Z Hospital,several cost assessment indicators were introduced for different departments,and the cost assessment methods and processes were improved.Finally,this paper guarantees the implementation of Z hospital’s operation cost management process from four aspects:organizational guarantee measures,institutional guarantee measures,personnel guarantee measures and information system guarantee measures,which provides a reference for Z hospital’s operation cost management.