中国人寿北京分公司团体健康保险战略成本管理研究

发布时间：2018-04-10 04:24

本文选题：健康保险　切入点：战略成本管理　出处：《中国地质大学（北京）》2014年硕士论文

【摘要】：近十年来，我国经济发展速度迅猛，我国已经成为世界第二大经济体。在经济发展的同时，医疗技术也突飞猛进的发展，很多以往“绝症”目前已能够治愈或延长寿命，但随之而来的是昂贵的医疗费。因此，人们开始规划自身的健康费用问题。采取什么样的方式使自己的健康在经济上有一个很好的保障。无疑，员工投保团体健康保险是一个成本低廉，，且行之有效的方法。随着近5年员工福利待遇的提高，团体健康保险逐渐成为团体组织吸引人才，留住人才的“金手铐”。虽然中国人寿北分公司团体健康保险业务的快速发展，自身的成本管理存在问题也逐步显现：包括理赔率高，整体业务规模较小，成本控制手段不科学、不到位，导致运营成本过高等。因此，本文尝试着在中国人寿北分公司团体健康保险产业引入战略成本管理的理念，有针对性的运用了层次分析、规范分析、对比分析和实证分析等研究方法，创新地提出了中国人寿北京公司如何在团体健康保险进行战略成本管理；如何更好地让战略成本管理工具为公司所用，本文结合中国人寿北分公司团体健康保险业务发展的特点，重点运用战略定位分析、价值链分析和成本动因分析三大工具进行了论述和方案设计，着重地强调了战略成本管理方法如何在中国人寿北分公司结合自身的实际情况进行更好、更合理的应用，并根据笔者在中国人寿北分公司十年多工作的经历，结合所在单位团体健康保险成本管理的实际案例进行了充分论证。
[Abstract]:China has become the second largest economy in the world with the rapid economic development in recent ten years.At the same time of economic development, medical technology has also developed by leaps and bounds. Many "terminal diseases" in the past have now been able to cure or prolong life expectancy, but with it comes the high cost of medical treatment.As a result, people begin to plan their own health costs.What kind of way to make oneself healthy has a very good safeguard in the economy.Undoubtedly, group health insurance for employees is a low-cost and effective method.With the improvement of employee welfare in recent five years, group health insurance has gradually become a golden handcuff for group organizations to attract and retain talents.Despite the rapid development of the group health insurance business of China Life North Branch, the existing problems in its own cost management have gradually emerged: including the high rate of claim settlement, the small scale of the overall business, the unscientific means of cost control, and the inadequacy of the cost control measures.Lead to excessive operating costs and so on.Therefore, this paper tries to introduce the concept of strategic cost management in the group health insurance industry of China Life North Branch, using the methods of hierarchical analysis, normative analysis, comparative analysis and empirical analysis.Innovatively put forward how China Life Beijing Company carries on the strategic cost management in the group health insurance, how to make the strategic cost management tool better for the company to use,Based on the characteristics of the development of health insurance business in China Life North Branch, this paper focuses on the analysis of strategic orientation, value chain analysis and cost driver analysis.Emphasis is placed on how the strategic cost management method can be applied better and more reasonably in China Life North Branch in combination with its own actual situation, and according to the author's more than ten years' work experience in China Life North Branch.Combined with the unit group health insurance cost management of the actual case has been fully demonstrated.
【学位授予单位】：中国地质大学（北京）
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275.3;F842.3

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