资源描述:
《成本控制和成本管理战略【外文翻译】》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、外文翻译原文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