成本控制和成本管理戰(zhàn)略【外文翻譯】

成本控制和成本管理戰(zhàn)略【外文翻譯】

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時間:2017-08-05

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1、外文翻譯原文Cost-ContainmentandCost-ManagementStrategiesMaterialSource:Author:Alanf.Goldberg,WilliamP.FlemingTheleadershipandboardsoftrusteesofallhealthcareorganizationsaretheultimatestewardsofthelimitedresourcesavailabletobestmeetcommunityneeds.Thestrategicplanningprocessleadstheorgan

2、izationdownaclearpathofsettingpriorities,makingchoices,andtakingaction.Thedayanewcancercenteropensorthelatesttechnologyarrivesisanexcitingoneforthecommunity.Aftertheribboncutting,thesenewprogramsbecometheresponsibilityofthehospital'sservicelinedirectorsorclinicalmanagers.Theirsta

3、ffingisbasedonprojectionsandotherassumptionsthatmayormaynotbeonpointbuthaveadirectimpactontheoperationsandfinancesoftheorganization.Aspartofnormaldecisionmakingforahospital'snewinitiatives,apayermixandrevenuestreamwerepredicted.Nowtwosignificantenvironmentaleventshavemadeprojecti

4、onsmoreuncertainandputaggressivecostmanagementoncenterstage:theeconomicdownturnandpaymentreform.Theeconomicdownturnaffectinghospitalsbeganinthefallof2008.ItsbroadimpactontheorganizationwasdescribedbyGoldbergandPetasnick(2010):Withcreditmarketsdryingup,unemploymentrising,consumerc

5、onfidenceeroding,andemployeemoraleshaken,healthcaresystemexecutiveshadtheirhandsfull.Thecombinedresultoftheturmoilmadetheoldadage"cashisking"truerthanever.Asconsumerspulledbackandindividualslosthealthinsurance,hospitalsexperiencedlossesinvolumeforelective,nonemergenthealthcare.Fi

6、nancialoperatingresultssuffered.Meanwhile,lossesininvestmentvalueseliminatedthesafetynetreservescreatedbynonoperatingincome.Manyhospitalsandhealthcaresystemswereforcedtoconsiderorenactlayoffsandpostponeorcancelcapital-intensiveprojects.Allwererequiredtorethinktheirstrategicplans.

7、Becauseoftheeconomicdownturnandhighunemployment,whichledtoincomedeclinesandindividualslosingjob-basedhealthcarecoverage,Medicaidenrollmentisprojectedtoincrease10.5percentinfiscal2010.Whenyoucouplethiswithsignificantdeclinesinstateandfederalrevenue,thereisashortfallinmeetingfinanc

8、ialobligations.Notsurprisingly,Medicaidc

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