Optimization Of Hospital Total Cost Accounting Method

With the deepening of the health care system, the health care market showing a diversified development pattern, private hospitals, public hospitals joint venture hospitals continue to challenge based on its unique advantages for development. Full cost accounting make the hospital understanding of their operation exactly, reduce health care costs.and make the hospital more competitive, increase economic efficiency. Full cost accounting for all departments involved in the process of medical services, as well as the full cost of the project accounting. Including material costs and the transfers of value for fixed assets, also reflects the value of hospital staff. To response roundly to the level of hospital s consumotion, for colleting.distributing and accounting the whole medical process of cost. Saving cost in all aspects of hospital, increase economic efficiency.The implementation of full-cost accounting is not a long time, the research results are few. Most of the grass-roots public hospitals method of the full-cost accounting is relatively rough, he results can not be a true reflection of the accounting operations of the hospital.From the concept of the full-cost accounting, a preliminary understanding of the full-cost accounting, and use relevant theory, summarizes the views of scholars at home and abroad, analyzes the status of full-cost accounting. This paper select a public hospital (Z hospital), according to the status of the hospital full-cost accounting, and find out the problems and causes in full-cost accounting. In order to cost accounting to better work on the development of the hospital, proposed measures to improve the methods of the cost accounting, and put forward the proposal for the work of cost accounting.