Cost Management Analysis of Public Hospitals Under Comprehensive Budget Management / 中国医院管理

ABSTRACT

Cost management is an indispensable part of the economic management of public hospitals,but there are still some problems in the cost control of public hospitals in China.The work of budget management and cost accounting just stays on the surface.Hospitals are running on a large scale and spending too much to make waste.Rules and regulations are incomplete.Staff awareness of cost control is indifferent.The internal audit supervision mechanism is incomplete.Establishing comprehensive budget management is helpful for hospital managers to make decisions,which can effectively improve the cost consciousness of all staff in hospitals,and reduce the management cost of hospital.The goal of cost control should be clearly defined in public hospitals.Hospitals should improve the rules and regulations of cost control.The capital structure of the hospital and the efficiency of fund utilization should be improved.The management of human cost should be taken into account and the idea of cost control should be established.Internal audit supervision should be strengthened.