Research on the Construction and Application of Comprehensive Cost Management Index System in Public Hospitals

VernacularTitle:公立医院综合成本管理指标体系构建及应用研究
Author: Qi WANG ¹ ; Zhiwei DING ¹ ; Xue WANG ¹ ; Qianhui MA ¹ ; Na XIE ¹
Author Information

1. 首都医科大学附属北京胸科医院北京 101149
Publication Type:Journal Article
Keywords: public hospitals; comprehensive cost management; index system
From: Chinese Hospital Management 2025;45(8):66-69
CountryChina
Language:Chinese
Abstract: Objective To construct a comprehensive cost management index system for public hospitals.Methods Literature review,policy analysis,and the Delphi expert consultation method were used to establish the index system.Data from a tertiary grade A public hospital in Beijing from 2019 to 2024 were analyzed.Results The response rate for both rounds of expert consultation was 100％,indicating high expert engagement.The average authority level of the experts was 0.905.x2 tests of Kendall's W coefficient for the importance,operability,and sensitivity of the indicators yielded P＜0.001.A comprehensive cost management system comprising 5 dimensions and 13 indicators was established.Conclusion The constructed comprehensive cost management index system for public hospitals is scientifically sound and highly reliable.It enables effective cost control,risk warning,and continuous improvement,laying a solid foundation for the comprehensive advancement of cost management efforts.