Research on Hospital Cost Management based on Responsibility Cost Budget

DOI

10.2991/ssmi-19.2019.50How to use a DOI?

Keywords

Hospital Cost Management; Responsibility Budget Cost; Factor Distribution Method.

Abstract

Because of the complexity of medical cost management itself, hospital cost management has the characteristics of short development time and weak foundation. Although budget and final accounts management play a role of planning adjustment and supervision and control of hospital expenditure to a certain extent, in the process of implementation, hospitals often have problems such as paying more attention to income than expenditure, adding more benefits than accounting. This paper establishes the basic analysis framework of hospital cost management, formulates and decomposes the responsibility budget cost, and to some extent solves the need of establishing a complete hospital cost management system.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jing Cheng
AU  - Yang Liu
PY  - 2019/12
DA  - 2019/12
TI  - Research on Hospital Cost Management based on Responsibility Cost Budget
BT  - Proceedings of the 2nd International Symposium on Social Science and Management Innovation (SSMI 2019)
PB  - Atlantis Press
SP  - 155
EP  - 159
SN  - 2352-5398
UR  - https://doi.org/10.2991/ssmi-19.2019.50
DO  - 10.2991/ssmi-19.2019.50
ID  - Cheng2019/12
ER  -