Hospital Costing System Applied Research

With health care reform and socialist market economy has intensified steadily, a large number of Non-public hospitals has emerged, such as private hospital, charity hospital and foreign-owned hospital. The medical market competition is becoming increasingly fierce. Because medical service is by the government pricing, the price has deviation value of medical service in the last few year, and the government compensation mechanism has not been perfected yet,and labor costs is rising and year by year. If hospital want to pursue long-term development, it must constantly adapt to the development of the market economy, reduce the cost of hospital and improve the efficiency of hospital services. Total cost accounting is the most effective way to contral cost. Compared with the traditional cost accounting, it is more comprehensive not only in accounting, but also in the overall project on the contents of accounting. It mainly includes the contents of total cost accounting department, hospital cost accounting, cost accounting and diseases of cost accounting. From the perspective of hospital, it can help reduce the operating cost, reduce the economic burden of patients, improve the efficiency of the hospital, constructing the harmonious hospital patient, to provide satisfactory service by total cost accounting. From health macro management perspective, Hospital total cost accounting can provide theoretical basis research for government fiscal policy and the medical institution who arrangement financial aid, formulate scientific and reasonable price of medical services.At present, most of the hospital executes cost accounting is not real sense of total cost accounting. The hospital cost keeping is carrying out with the administrative office there are some unreasonable problems in accounting, lead to economic commitments unclear, have no way to reduce the medical treatment cost and to provide basic data for government to set medical price.On the basis of existing hospital cost accounting theory and practice, and taking ZhenJiang Fourth People's Hospital as example, this text try to build hospital total cost accounting system, Then, the system is applied to ZhenJiang Fourth People's Hospital, and got the total cost of hospitals, medical department cost. Through the practical use, this text pointed out the problems existing in the medical cost accounting, and analysis its origin. This paper gives a series of Suggestions in before, during, afterwards controls. First, we must complete cost budget. According to the characteristics of cost, we must prepare different budget plans using different methods, and then,make standards to judge evaluation department. Second, we should make standard of distribution and allocation methods further scientific rationalization in the matter of cost control, standardize each department costs of occurrence and the collection process, causes the cost allocation system to perfect, so as to promote of each department cost allocation of fair, more explicit each cost unit economic responsibility. Finally, combined beforehand formulation of the budget, to all responsible unit cost implementation cost analysis to find in cost accounting during the execution of existing problems, the responsibility implementation to the responsible units or individuals.Based on ZhenJiang Fourth People's Hospital cost accounting data, this paper analyzed the cost. We established " outpatient service work", "bed utilization rate", and " average hospitalization day", " cost-benefit" etc. Through comparing with the same period, we found that the total cost accounting practice have achieved better effect in reducing costs. Through analyzing the cost structure,making CVP analysis, analyzing department benefit, we reveal the hospital management issues. All these analysis will play a role in promoting operation management and improving hospital competition. And These costs data will help research the method of Cost Accounting of Medical Service and method Disease cost accounting.