A Study Of The Full-accounting And Fine Management System In Hospital

With the reform of economic management within military medical institutions, the military hospitals, taken on the task of protecting the troops, are faced serious competition in healthcare market. To meet the need of hospital development with less investment and to maximize the benefits of limited resources, leaders at all levels have paid more attention to innovation of new hospital management approaches. It is necessary for hospitals to change extensive economic management of expanding in scale without making benefit to the way of conservation of resources and decrease of costs, leading to most cost-effective management objectives. Carrying out full cost accounting is not only the inevitable means of specifying economic management procedures but also the only way towards refined management. Although the concept of full cost accounting is no longer new for most hospitals, it has not been actually used by most hospitals in a very real sense. The reasons are mainly the long-term neglect of economic management in military health institutions, few studies on medical costs, lack of theoretical guidance and related professional talents. All the personnel involved in hospital-wide cost management in current accounting model cannot be fully initiated. Problems has not been well addressed, such as appointment of departments responsible for cost accounting, deficiency of informationization, sub-division of accounting units,, pricing of internal services, and refinement of logistics issues.The study took a pilot hospital with full-cost accounting as object in Guangzhou Military Region, based on the real situation, the full-cost accounting system design ideas were made publicity and all staff was educated become consciousness of cost, resulting to unity of thinking , updating of working style and development of systems approach. To carry out the full-cost accounting from the basic requirements and by key implementations, the concept of full-cost accounting was understood comprehensively, solve the major contradictions and problems existing in full-cost accounting; combined with "Military Guardian One" and the military hospital accounting management system, according to the separation principle of military and local system, medical care and pharmaceuticals, we carried out 2 levels accounting (hospital and department levels); it can make clear the division and definition of revenues and costs of hospital; design and develop a suitable, simple, flexible military hospital-wide cost accounting system. The establishment of financial management organization, training of operational staff, setting the accounting unit on the basis of departments, checked assets, standardized HIS"price_list_dict", and covered the whole process cost accounting posts, the entire process and all the elements. To do accounting and reflection the cost of all departments at all levels and types; to reasonable apportion previously neglected cost such as management costs, soldiers service cost, and training cost; to objective reflect the real full-cost accounting of military hospital as a whole and the strategic task of "for the military and soldiers ", and to mobilize the full participation of cost control with a combination of appropriate reward and punishment system.From design to implementation, by repeated reasoning and refining, we have explored an appropriate full-cost accounting method and refined management model for hospitals. This full-cost accounting method has been successfully implemented to improve the hospital's core competitiveness and has achieved the fine management objective on the whole.