盱眙县人民医院成本控制研究

发布时间：2018-01-10 12:10

本文关键词：盱眙县人民医院成本控制研究　出处：《黑龙江八一农垦大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国医疗体制改革的逐步深化,导致我国公立医院的公益性和经营性明显不协调。为了改善这一严峻的形式,正确处理财政补贴与运营成本之间的矛盾,灵活面对医疗限价政策,显得尤为重要。一方面是财政补助减少与营运成本增高、另一方面是医疗限价政策的实施,让医院的公益性与经营性产生了矛盾。医院要提升自身的竞争力,谋求发展,就需要利润。在当前的宏观背景下,医院想实现利润增长,就得实施成本控制,这是提升经济效益最有力的方式。实施医院成本控制是提升经济效益的最佳途径。医院只有在盈利的情况下才能谈发展,有利润才有发展空间。因此,通过降低成本,提高利润率的手段来实现利润增长。实行成本控制可以增强医院的竞争力。本文是在国家医药卫生体制改革的背景下,以公立二等人民医院盱眙县人民医院为研究对象,通过分析盱眙县人民医院成本控制现状、对营运成本控制过程中存在的问题进行深入分析,如成本控制过程管理粗放、缺乏人力成本规划、成本控制对象不全面等进行梳理。将医院实际的成本控制情况与有效的成本控制方法相结合,提出优化与改进的对策:细化过程控制、制定人力成本规划、健全成本控制组织、完善成本控制制度等。让医院提高核心竞争力,降低成本,避免资源的过度浪费,更好的回报社会。
[Abstract]:With the gradual deepening of medical system reform in our country, the public welfare and management of public hospitals in our country are obviously out of harmony. In order to improve this severe form, the contradiction between financial subsidy and operating cost is dealt with correctly. It is very important to face the policy of medical price limit flexibly. On the one hand, the reduction of financial subsidy and the increase of operating cost, on the other hand, the implementation of the policy of medical price limit. In order to improve their competitiveness and seek development, the hospital needs profits. Under the current macro background, the hospital must implement cost control if it wants to achieve profit growth. This is the most powerful way to improve economic benefits. The best way to improve economic benefits is to implement hospital cost control. Hospitals can only talk about development in the case of profit, and there is room for development in terms of profit. By reducing the cost and increasing the profit margin, the profit growth can be realized. The implementation of cost control can enhance the competitiveness of the hospital. This article is based on the background of the reform of the national medical and health system. Taking Xuyi county people's hospital as the research object, this paper analyzes the current situation of Xuyi county people's hospital's cost control, and analyzes the existing problems in the process of operating cost control. Such as cost control process management extensive, lack of manpower cost planning, cost control object is not comprehensive comb. The actual cost control situation of the hospital and effective cost control methods are combined. The countermeasures of optimization and improvement are put forward, such as refinement of process control, formulation of manpower cost planning, improvement of cost control organization, improvement of cost control system and so on, so that hospitals can improve their core competitiveness and reduce costs. Avoid excessive waste of resources and better return to society.
【学位授予单位】：黑龙江八一农垦大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：R197.322

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