Hospital Economic Cost Study

In the condition of market economy, the survival and development of a hospital depend heavily on its operation results. Restrained by factors such as supply and demand relation, hospital size and price system, the increase of income level is limited. An exclusive drive for income level will not only pose a heavy burden on patients, but also increase the level of medical cost. In view of resource allocation and management state, there exists a large elastic space for medical cost. Therefore, it is very important for a hospital to improve economic benefits by cost accounting method, i.e., making resource allocation more reasonable and lowering costs by cost analyzing and controlling.Accordingly, to continuously lower running cost and the burden of patients is the key way to increase competitive ability. Only by deepening the reform of inner management, does a hospital can fulfill its health caring responsibility, and at the same time assures its sustainable development under the present condition that there is few national investment. Our foremost problem to resolve is find a way to increase competitive ability in medical service market of our hospital by increasing the economic management level.For a long period of time, our hospital lacked strict inner cost accounting, and paid more attention to income instead of cost, which resulted in high investment and low efficiency. In addition, we did not make an accurate accounting of costs of division, items and entities, and our manual statistics could not be thoroughly and sustainable, which was still hard to avoid null cost consume. The economic management mode belonging to planned economy system can no meet the need of market economy, and will have a bad effect on the survival and development of our hospital. To adopt absorption costing method is the best way to resolve the problem mentioned above and is also the essential way of the sustainable development of our hospital.This paper aims to make a study on the construction of reasonable cost accounting method, which may benefit the scientific accumulation and distribution of costs. Several...