Exploration of Optimizing the Allocation Path of Personnel Funds in One Hospital with Multiple Districts
Xu Lei
Pang Yanwen
Wang Junzhu
Abstract：Traditional funding allocation methods often only consider working hours or income ratios,making it difficult to fully measure the quality and technical complexity of medical work.Therefore,it first analyzed the difficulties in managing the cost of personnel expenses in public hospitals.Then,the limitations of two traditional allocation methods,namely the labor based econometric allocation model and the profit oriented allocation model,were analyzed.Subsequently,a work achievement sharing method based on performance bonuses in one hospital with multiple districts was proposed,which comprehensively integrates multidimensional factors such as workload,technical difficulty,surgical category,and personnel titles.The results indicate that for the allocation of personnel and hospitalization expenses,the econometric allocation model has the highest allocation ratio,which is 54.35%,Next is the profit oriented allocation model,with an allocation ratio of 30.64%.The proposed performance-based bonus based work achievement sharing method has the lowest sharing ratio of 20.55%and better reflects the quality and labor value of doctors'work.The research aims to provide reference for optimizing the cost accounting system and improving operational efficiency of public hospitals.
Keywords：public hospitalsone hospital with multiple districtspersonnel and fundsapportionment coeffi-cientcost management
Publication Date：2025-12-05
Online Publishing Date：2025-12-17(First online date of this platform, not the publication date of the document)
Pages：4( 90-93 )