Abstract:

This study aims to find out how is strategic management planning, implementation, evaluation, how is the cost estimate, cost budget, cost control is applied to hospital cost management and how to calculate the level of effectiveness of existing cost management in Budhi Asih Hospital. This research is a descriptive qualitative, data collected through observation, interviews, documentation. The results of the study are strategic management planning in hospitals includes development of vision, mission, and goals, short, medium and long term planning, identification of internal and external factors, and strategy formulation. Implementation of strategic management in hospitals includes determining hospital policies, motivating medical and non-medical personnel, and developing a strategic culture. Evaluation of strategic management in hospitals includes monitoring all results, measuring individual and hospital performance, taking corrective steps. The application of cost estimates to cost management in hospitals is carried out by reviewing the hospital budget that has been used in the previous year and using bottom-up estimation techniques. The implementation of the cost budget in cost management in hospitals is done by allocating the estimated budget needed by the hospital into the budget ceiling of the planned hospital programs. The implementation of cost control includes monitoring the use of the budget by monitoring cash flow once a month which is carried out by the hospital supervisory board and Government Health Office. The calculation of the level of effectiveness of cost management in hospitals is done by comparing the actual costs incurred with the set budget plan.

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