Research on the Construction and Application of Comprehensive Cost Management Index System in Public Hospitals
Wang Qi
Ding Zhiwei
Wang Xue
Ma Qianhui
Xie Na
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.
Keywords：public hospitalscomprehensive cost managementindex system
Publication Date：2025-08-05
Online Publishing Date：2025-08-20(First online date of this platform, not the publication date of the document)
Pages：4( 66-69 )