Study On The Whole Cost Accounting Of Harbin Medical University Sophomore

Market economy and the deepening medical reform, coupled with a number of private hospitals appear, Charity Hospital and other forms of medical institutions, health care market is facing new opportunities for development, while also facing a huge impact. Implement foll-cost accounting is not only the choice of hospital market economy, but also to strengthen the hospital to improve economic management and economic efficiency of an important means. From the micro perspective, the whole hospital foll cost accounting for lower running costs of the hospital, the health sector to optimize resources, improve economic efficiency and hospital management efficiency, thereby reducing the economic burden of patients has a very important significance; From a macro perspective, the medical institutions to implement foll cost accounting to provide accurate and true cost of information and data for the financial sector, the price department and other agencies, help these sectors to develop a reasonable standard of medical services.Currently, all of the hospital’s cost accounting has not been complete and comprehensive systems and standards, research is still in the exploratory stage, most of the hospital stay in the accounting aspects of the bonus levels. In cost accounting, locate the foll cost accounting department of the hospital is the first accounting of all costs, on this basis, and then the disease hospital costs and project costs to be accounted for in order to achieve foll cost accounting in the true sense, and promote healthy hospital operation.In this paper, the basic concepts and theories costing starting the development process and the current situation at home and abroad through research hospital costing, their views were summed up and concluded, the Second Hospital of Harbin Medical University Hospital, analyzed the foll cost accounting, and find out the problems and analyzed; then according to relevant principles, build to suit its own foll-cost accounting system, the hospital better next foll cost accounting gives recommendations and outlook.