Analysis on the Operation Management Practice of Public Hospitals in the Context of Lean Cost Control
- VernacularTitle:精益成本管控赋能公立医院运营管理实践探究
- Author:
Jin YU
1
;
Xuejin XIN
1
;
Yiyue XU
1
Author Information
1. 南京大学医学院附属鼓楼医院财务处 江苏 南京 210008
- Publication Type:Journal Article
- Keywords:
public hospital;
operation management;
full cost accounting;
lean cost management
- From:
Chinese Health Economics
2025;44(7):88-93
- CountryChina
- Language:Chinese
-
Abstract:
As the reform of the medical and health system continues to advance,cost accounting plays a crucial role in the efficient operation of public hospitals.In the context of the full-cost accounting implementation,it takes the work practice of a hospital as case study,in constructing an integrated system of full-cost accounting as a reference to explore the specific implementation path of full-cost accounting in public hospitals under the background of the new health care reform,and to provide new ideas and methods for public hospitals in China to carry out full-cost accounting work.The implementation of full-cost accounting in public hospitals promotes the transformation of public hospitals from the original revenue-centered episodic scale development to the connotative development centered on refined cost management,promotes the improvement of the overall operational efficiency of hospitals,helps to enhance the management effectiveness and comprehensive competitiveness of hospitals,and finds a new way out of the reform in order to promote the high-quality development of public hospitals.
