Study On Hospital Cost Accounting Management From The Perspective Of Hospital Sustainable Development

Since the beginning of the 21 st century,China’s medical and health services have developed rapidly,especially in large general hospitals which combine medical services,teaching and scientific research functions.These hospitals undertake the important task of ensuring people’s health,training new talents and promoting the sustainable development of medical undertakings.With the reform of the medical system,the marketization intensity of the medical industry is increasing,and the competition is increasingly fierce.The role of market mechanism and economic law in the medical industry is more and more obvious.At the same time,the sustainable development strategy of hospital is a comprehensive strategic guidance on the medium and long-term development of economy and society.Establishing the sustainable development model of hospital is the inevitable trend of future hospital development.To participate in the market competition,on the one hand,the hospital needs to actively innovate,determine the expansion strategy of strengthening the hospital,grasp the quality and strictly control the service.At the same time,it also needs to invest a lot of equipment,decoration and information construction.The actual annual construction cost is far more than the income.The cost of a system and an instrument is tens of millions or even hundreds of millions.The hospital is in debt for a long time,and its income is not enough to make ends meet For a long time,it is negative.We often need to tear down the east wall to pay Paul for a living.On the other hand,hospitals have long been market-oriented,and they must be responsible for their own profits and losses.For hospitals,a whole year’s financial allocation is just a drop in the bucket,which is only enough for one month’s personnel expenditure.The brain drain is extremely serious,and the work efficiency is becoming increasingly low.Therefore,in order to realize the sustainable development of the hospital,it is necessary to constantly adjust its own cost management mode and strengthen cost accounting.Scientific and effective cost accounting scheme is helpful to control medical cost,improve hospital management efficiency and improve medical service quality.Hospital cost accounting can also provide data support for the sustainable development of the hospital,help the hospital to understand the specific pricing of medical services and master the pricing standards of different diseases.Although the Second Affiliated Hospital of Guangdong Medical University is a second-class hospital,as a municipal key hospital,the cost accounting data of thehospital has an important reference role for the implementation of sustainable development of the hospital.This paper selects the Second Affiliated Hospital of Guangdong Medical University as a case study,analyzes the cost structure of the hospital,and understands the actual cost of different medical services.In the case of elaborating the content and system construction of hospital cost accounting,we can make clear the current situation of hospital cost accounting and grasp the problems existing in the hospital cost accounting work.Nowadays,there are some problems in the hospital,such as the inconsistency between the total amount of financial settlement and the amount incurred,the incalculable cost of manpower loss in the process of accounting,the influence of depreciation of fixed assets in the process of accounting,the inconsistency between the formula of information system report process and the financial affairs,and the influence of staff flow on the results of department accounting.In order to improve the status of hospital accounting,it is necessary to strengthen their awareness of cost accounting and pay attention to cost management.In the case of cost analysis,the hospital can do a good job in the allocation of resources,and supervise the use of national medical funds.Through the research of hospital cost accounting,this paper formulates the unified income project of financial system and information system,strengthens the hospital management,optimizes the calculation process,innovates the hospital fixed assets allocation scheme,apportions by month,the information system makes corresponding statements according to the financial requirements,and effectively sets up the personnel flow handover procedure.In addition to the suggestions on total cost accounting,detailed suggestions are also put forward in terms of cost segmentation.It is expected to unify the accounting items and project segmentation standards,unify the receipt fee items,unify the coding of relevant aspects,modify the conditions of drug restriction,use four columns to mark the identity of medical insurance patients,improve the inter provincial medical insurance reimbursement system,and re compile the bidding code and medical treatment of medical materials Hospital one-to-one correspondence and process optimization,to achieve the integration of outsourcing,collection and sales,improve the hospital cost management,improve the level of cost accounting,and provide more scientific and reliable data basis for the sustainable development of the hospital.