Research on Public Hospital Cost Management Method
Tang Sheng-hui
Abstract
Tang Sheng-hui
Abstract
Market economy changed the mode of operation of the hospital upstream product and the cost structure of public hospital has been changing obviously.Drugs,material,labor costs and excess medical expenses become the main hospital cost.So,it is very necessary to research effective management methods.At present,effective cost management methods are efficiency improvement,responsibility implement,direct proportional control,the use of cost spectrum,the use of cost index,single accounting and cost management processes,etc.
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Market economy changed the mode of operation of the hospital upstream product and the cost structure of public hospital has been changing obviously.Drugs,material,labor costs and excess medical expenses become the main hospital cost.So,it is very necessary to research effective management methods.At present,effective cost management methods are efficiency improvement,responsibility implement,direct proportional control,the use of cost spectrum,the use of cost index,single accounting and cost management processes,etc.
Key concepts: Cost accounting, Public hospital, Operations management, Product cost management, Business, Cost efficiency, Cost control, Product (mathematics)