Hospital Cost Accounting System

With health care reform has intensified steadily, the medical market competition is becoming increasingly fierce. Hospital must constantly adapt to the development of the market economy, gradually from the welfare-to-business transformation services. The financial management of the Hospital takes the each department as a basic responsibility, accounting center to encourage them to increase revenue and reduce expenditure. But the flexible space of compression and control has been becoming small. As the human resources costs, depreciation costs and management costs have remained high level and will continue to rise, which increases the burden on hospitals.Therefore, the author proposes to use the successful experience that ushers in and draws lessons from the business enterprise management, to promote total cost accounting, cost management in the hospital, to reduce medical costs and ease the burden on patients, to effectively occupy medical markets, and to elevate the corresponding economic benefits and the hospital survival and development capabilities.This study proposes a four-class distribution method to fully disclose levels of the total cost at all departments. This method was given in detail in the paper.Hospital cost operations analyzed by total-cost accounting system reveals: where happen the cost (the center angle of responsibility) ; whom the cost aim directly at (angle of service); which resources spend (cost factor angle). To established a "per capita outpatient medical expenses", "average daily inpatient medical expenses," and "total return", "medical yield," "Drugs yield," and so on a list of performance indicators for evaluation. Through mutual comparable indicators to measure the scientific management of the hospital, improve the financial management of the hospital and improve thecompetitiveness of the hospital.In Chapter 4, a case study was given. The author applied the method and system to one hospital of Yunnan province, analyzing the cost information and operation status. Finally, conclusion and some suggestions were put forward for the purpose to guide the hospital construction of total cost accounting.