Cost control strategies in hospital operation and management based on multiple regression models

YUAN Lu-lu

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PDF(1955 KB)
Journal of Yunnan University of Nationalities(Natural Sciences Edition) ›› 2025, Vol. 34 ›› Issue (01) : 107-116. DOI: 10.3969/j.issn.1672-8513.2025.01.014

Cost control strategies in hospital operation and management based on multiple regression models

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Abstract

This paper studies the cost control strategies in hospital operation management, focusing on the combination of mathematical statistics multiple regression model for cost calculation and analysis. First of all, the basic content of hospital operation management is introduced. In terms of cost accounting, capitalized cost accounting and expense cost accounting models are proposed. Then, an operation management cost control system is established, and the control tasks and target costs are set at different stages. It includes logistics material management, operational cost optimization and supplier qualification driven cost control, providing a comprehensive and systematic cost control framework for hospitals. Finally, the significant results of medical consumables a and b in cost control are verified. The cost of consumables a is reduced by 41 178 RMB, a decrease of 3.46%, while the cost of consumables b is reduced by 4 939 RMB, a decrease of or 4.07%. This paper provides a scientific basis for hospital management to make decisions, and provides a practical and feasible method for improving operation efficiency and reducing costs.

Key words

cost control strategy / mathematical statistics / multiple regression model / cost accounting / operating benefit

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YUAN Lu-lu. Cost control strategies in hospital operation and management based on multiple regression models. Journal of Yunnan University of Nationalities(Natural Sciences Edition). 2025, 34(01): 107-116 https://doi.org/10.3969/j.issn.1672-8513.2025.01.014

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