Beijing Districts And Counties Of The Center For Disease Control And Prevention, Cost Accounting Methods Research

Objective:In order to probe into the methods of CDC cost accounting in Beijing areas, to construct Beijing areas CDC cost accounting method, to provide reference for budgeting, funds management, monitoring cost, implementing performance salary review for Beijing areas CDC. Help management staff in CDC to analysis using of funds, in order to improve the service efficiency of funds; provide scientific basis for government to budget scope and standards, contribute to determination of the compensation.Methods:Include documentary research, expert consultation and field survey. Documentary research:Based on the methods of cost accounting for hospital, community Health Service Centre costing, the research analysis advantages and disadvantages of the method of cost accounting for CDC. Expert consultation:Through the consultation by domestic cost accounting experts, combined with characteristics for Beijing areas CDC, we discuss cost accounting methods of Beijing areas CDC, then consulting and verification the choice of allocation standard and details. Field survey:Include interviews and the questionnaire. The interviews are for the Chief and person in charge of finance of Beijing areas CDC. The main contents are operation mechanism, financial status, funds application and usage, its setup, projects and so on. The questionnaires are for the person in charge of the business department in Beijing areas CDC. We investigated the related cost accounting data, and analysis the investigation data.Results:(1) The characteristics of Beijing areas CDC:an institution which prevents and controls the illness and a unit with nonprofit run by the government; a collection of disease prevention and control, monitoring and evaluation, health education and promote, applied research and guidance, technology management and service, it assumes functions such as the country's disease prevention and health supervision; staff in sickness and in health hazard factors monitoring, epidemiology investigation, epidemic information management, disinfection and control pathogens biological hazards, laboratory tests and other related skills; apply the institution accounting standards and the institution accounting principles; the outlay that the CDC need when providing society with public health service is from the same level financial expenditure budget and unit of non-budgetary funds paid an overall; CDC department is divided into three categories:project departments, laboratory departments, and functional departments. (2) At present domestic, the general ideas of methods of medical agencies cost accounting are:cost accounting department by level 4 share of the total cost accounting methods, project cost using operating time distribution coefficient method. (3) The centers for disease control and prevention cost accounting research overall ideas continue to cost accounting method of medical institutions, first is the department cost accounting, then carries on the project cost accounting, the different is allocation methods.Conclusions:Because of the differences in financial and accounting rules, source of funding, main responsibility, and department setup between Beijing areas CDC and medical institutions, the method of Beijing areas CDC cost accounting cannot reference the medical institutions cost accounting methods. With the characteristics of Beijing areas CDC, through medical institutions cost accounting methods and CDC cost accounting methods, construct Beijing areas CDC cost accounting method theory system, research the projects of Beijing areas CDC, which is the object of cost accounting, and partition the activities of projects, and confirm the scope of cost. Through the survey we found that Beijing areas CDC need to establish and improve financial management regulations to manage and control the cost of fixed assets and equipments.