Research On Total Cost Accounting Of ZX County Public Hospital

The health issues of the vast population are significant livelihood issues that are closely related to the development of the medical and health care industry.The "14th Five-Year Plan" for National Healthcare Security proposes to adhere to the people’s health-centered approach,deepen the implementation of the Healthy China strategy,and deepen the reform of the medical and health care system.As the main body of China’s medical service system,public hospitals need to establish a high-quality and efficient public hospital system,improve modern hospital management systems,and provide strong support for implementing the basic medical and health care system.The high-quality development of public hospitals requires standardized cost accounting,and the improvement of internal management level and operational efficiency.Full-cost accounting,as an economic management activity of hospitals,can truly and accurately reflect the internal cost management level of hospitals,the medical cost status of public hospitals,provide data support for the performance evaluation of departments,medical payment standards,and hospital management,and is conducive to improving the internal management level and operational efficiency of hospitals.Full-cost accounting takes the medical activities of the hospital as the accounting content,accounting for all costs related to medical activities.ZX Hospital,as a public tertiary county-level hospital integrating medical,health care,teaching,and scientific research in A City,is the hub of the urban and rural medical system and shoulders important responsibilities in the graded diagnosis and treatment.Therefore,this thesis takes A City ZX County-level Public Hospital as the research object,and calculates the hospital’s total cost based on clinical departments,bed days,outpatient visits,medical service items,and diseases.First,the cost of each department of the hospital is summarized,and the entire cost of the hospital is allocated to clinical departments according to reasonable allocation parameters,forming the department’s full cost,and then calculating the cost of bed days and outpatient visits.Based on the department’s full cost and the actual situation of the hospital,the cost of medical service items and disease is calculated using parameter allocation method and project superposition method,and the cost accounting results are evaluated using factor analysis method,structural analysis method,and other methods.The cost analysis results of this article can reflect the cost information of the hospital in a comprehensive,authentic and accurate manner,provide data support for the pricing of medical services and internal and external performance evaluation,help assess the development status of the department,standardize clinical diagnosis and treatment,evaluate the sustainable development capacity of the department,strengthen the ability of the department Hospital cost control,improve the quality of medical services,allow patients to enjoy suitable medical services,reduce the economic burden of patients,and give play to the publicity and public welfare of public hospitals.