Wei Zhang, Li Liu

(College of Psychology and Mental Health, North China University of Science and Technology)

Abstract：

Cost management in public hospitals is not only an important tool for improving internal economic management efficiency, but also a key factor in controlling the rapid rise of medical expenses. According to the guidance manual for cost accounting in public hospitals, a review of hospital cost accounting and control was conducted, and it was found that there were problems with low accuracy in accounting, limited application of accounting results, and incomplete control coverage in hospital cost management. Therefore, by establishing a cost control index system among hospitals, departments, and disease groups, strengthening cost benchmark management, reducing social medical expenses, and proposing measures such as departmental collaboration, standardized basic work, and moving cost control checkpoints forward, we can enhance the full coverage and process management of hospital costs.

Key Words：

public hospitals; cost control; control indicators; benchmark management