Practice of Refactoring the Cost Management Process of Reagents under the Integration Mechanism of Business and Finance
Xuan Jia
Abstract：The high cost,high loss and high increase of test reagents are the difficulties in the management of hospital health consumables.The case hospital to industry and financial integration mechanism,process reengineering theory as the basis for practicing reagent whole process cost control.Through effective data governance,a comparison relationship is established between revenue and expenditure.The standard cost method is utilized to identify potential areas for reduction,allowing for the determination of cost control targets.Subsequently,design process reengineering scheme and steps,so as to create a new reagent cost control process where hospital and enterprises work together,and a new method of cost settlement of fixed ratio of income and expenditure.Through dual-directional performance appraisal,the management results are solidified,enabling dual control and reduction of procurement costs and usage expenses.This approach enhances inspection efficiency,quality,and service while effectively mitigating associated risks.
Keywords：sintegration of business and financecost managementprocess reengineeringreagent cost
Publication Date：2025-04-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：5( 94-98 )