The Research Of Hospital Cost Accounting And Cost Management

Hospitals, the special agencies responsible for the health of all citizens of the country, along with the deepening of the new health reform, also compete in the market in its special status. This requires that the hospital's own public interest in upholding the primacy of the premise, to increase revenue and reduce expenses, improving the operating conditions of the hospital in pursuit of sustainable development. The article begins to collect the aspect of our country medical service reform information from 2008, thought that establishes and consummates our country hospital cost accounting and cost management is a medical reform important content, says from macroscopic and the microscopic angle has certain practical significance.Firstly, the article have a comprehensive analysis of present situation in domestic and foreign hospital's cost accounting and cost management, analyzed the current insufficiency which exists in the cost accounting and the cost management of hospital, and combined with characteristics analysis of the medical service intangible nature, uncertainties and so on, proposed the general concept of hospital cost accounting, draw a hospital cost accounting and cost management framework diagram, initially constructed a set of four hospital cost accounting and cost management. On July 1,2011 implementation of the pilot hospitals in the country's hospitals involved in the accounting system, the total cost of the hospital, department costs, the cost of medical services and disease costs were discussed in detail. And, uses four levels to share the law to calculate the administrative offices cost item by item, using the classification cost accounting's method determined that the different medical service item cost and sickness plant the cost, and introduces responsibility accounting and the budget management thought that causes this set of patterns to manifest the responsibility control idea fully, guarantees hospital interior everybody has a responsibility, all has the target, and on this basis, proposed several ideas on the current hospital cost management:promotes the manage idea of the hospital superintendent in the content and the way, improve the analysis of hospital cost, profits from the responsibility expense budget thought to carry on the control to the overhead charge, introduces the hospital community responsibility according to the responsibility cost theory, finally, the use of operations management thinking on hospital cost accounting and cost management trends were discussed. The article is on the basis of the latest issued hospital accounting system, enrich the hospital cost accounting methods and sharing mechanisms, have carried on the detailed discussion to the hospital every levels of cost's calculation and the management, and introduced responsibility accounting and the budget management thought, proposed individual several opinion points of the current hospital cost management, hoped that provide theoretical support to the management of the hospital. The deficiency of this article is not very good manifest the investigation and study case material in the article, this also has become the topic which the author further deliberated from now on.