On The Hospital Cost Accounting

Scholars in China began to study the economics management and Cost Accounting (CA) of hospital in the early 1980s.But the author can not find that there is a consensus of opinion in the basic theories of CA, such as the object of CA , the content of CA, the method of CA , the principle of CA, the cost absorption and cost allocation of CA etc . Though scholars did not make a systemic study of cost accounting by hospital. With the development of the restructuring of economic systems, a series of problems such as the medical funds and economic benefits are becoming increasingly acute. Under the new situation the medical cost accounting and economic management have gone up to basic factor to affect the existence of hospital. The motive of the study is to definitude the basic theories of CA, such as the object of CA; the principle of CA; the content of the CA and so on. The author uses the basic theories of healthy economics, financial accounting, cost accounting and so on for reference, uses normal research methodology. The article includes five chapters as following: Chapter Ⅰ The preface Chapter Ⅱ Relative definition about CA in the hospital Chapter Ⅲ The content of CA & responsibility cost accounting in the hospital Chapter Ⅳ Cost absorption & cost allocation in the hospital Chapter Ⅴ Reform thinking about the CA in the hospitalThe main idea and conclusions: ·The author reviews the papers and the main theories which were written by domestic and foreign scholars about the CA in thehospital . The writer thinks that the CA in the hospital is the demand of objective economic trends, the demand of scientific management, the demand of making effective use of the medical resources.·Analysis the advantage & disadvantage of three types of the methods in the field of cost accounting, which were popular in the developed country, the author thinks that cost control consciousness should be taken as one part of the culture of the management in the hospital, the doctors, nurses and all the staffs of hospital must form a consciousness of management by his own, especially in the costs controlling. The managers should try to lead them into an inner mechanism of self-discipline and inspiration in the hospital behavior standard. On the basis of that, we can establish a new method that is more scientific and simple.·In the complicated mechanism of hospital, we can divide the objects of the CA in the hospital into three levels. The first level is the CA from the hospital; the second level is the CA from the departments; the third level is the CA of different medical items. On the basis of those, though, we can choose different accounting methods according to different objects.·From the point of view of the CA & the hospital management, the author suggest and recommend several thoughts of reform , such as the combination the CA in the hospital with the Cost Objective Management; The Economic Responsibility System and separating the costs of medical department from service items costs. The plan can satisfy the demand of macro-economic management and micro-economic operational administration.·Analysis the present situation of economic management institutional framework in china, the author thinks a good patternof the CA in the hospital should like a flat and broad institutional frame. In this way, the reasonable management pattern must some certain characters, such as the power is relatively centralization and the division of labor is individual responsibility.