The Research Of Our Hospital Total Cost Accounting

Hospital total cost accounting in China in recent years is proposed and health industry development after years of development, has been gradually into the Chinese hospitals, and become the hospital is an important part of the economic system. Hospital total cost accounting in China in recent years, with the development of medical reform of several times in China is inseparable, the core of medical reform is to reduce the cost and improve the diagnosis of hospital operation efficiency and reduce the burden of the people, to the state courts quit working gradually, hospital, adapt to the market truly to make it more healthy development, our hospital total cost accounting is in this country under the environment in China, is a kind of special hospital, it appeared in the economy, to a certain extent, to promote the reform of Chinese medical treatment, and the greatest degree of satisfaction of the hospitals in learning, understanding, and control the cost of demand, until today is still in hospital economy occupies a very important position.Hospital key state institutions, maintaining the people's health, but in recent years to see your doctor and the problem has been bothering people, the country has issued several times for medical policies even to the hospital on track. In the national related policies at the same time, the internal nationwide in an emerging knowledge industry namely hospital total cost accounting. Due to our health care costs greatly increased, national policy, the government investment, hospitals, social burden is heavier, how to adapt to the national policy environment, seeks the development in every hospital is very concern. Hospital can cost accounting, economics and management is the foundation of economic management of hospital development cost accounting work, not only can arouse nurses working enthusiasm, and can save resources for hospital management to provide dynamic development according to the actual situation of the data, formulate relevant strategies and rational utilization of resources to hospital, improve market competitiveness, better complete their tasks, so the hospital medical treatment cost accounting in the hospital can reduce operating costs, improve efficiency and reduce the cost of the people.Hospital financial functions of pure traditional accounting has been in cost accounting pattern, have deep economic management, paying attention to the development of economy, hospital for dynamic management decision provides Suggestions of hospital development has become a fundamental motive and important means. Hospital cost accounting management and economic significance of two points, cost accounting and depth of level directly influence the hospital management, cost accounting purpose for hospital and main points in the following points: (1) because of hospital services has regional, years of accumulation, basic determines the pathogenic difficult income, so to strengthen implement cost accounting department cost saving consciousness, the medical cost, increasing economic benefits, promote the sustainable development of hospital play a decisive role. (2) hospital to better adapt to market environment, it must be good for their operating conditions. In recent years, abandon traditional mode of operation, puts forward the concept of hospital management. With the development of hospital management that is closer to the requirement of market economy. To better management of oneself hospital and available resources have good understanding and allocate basis, it will need to hospital executes cost accounting, cost accounting become development of hospital mirror. (3) arouses staff's work enthusiasm. Cost accounting can measure the accounting department of hospital, and balance, etc, which constitutes the data of performance management of hospital. Hospital management according to the relevant departments to the basic development with the actual conditions, formulate related disciplinary policies, establish performance evaluation system so as to improve the competitive consciousness, promote hospital department of economic development.In the current market economy condition, the hospital total cost accounting and presents its unique characteristics: along with the development of market economy in China and the deepening of reform of medical cost accounting, the hospital has become the economic development and the hospital management decisions. In the environment of market economy, the importance of cost up to an unprecedented height, through calculation, we can realize their advantages and disadvantages, and suitable for the policy for continued development. Additional, because the market economic environment, we need in the accounting process more consideration, let the market rules, accounting follow the maximum use of the present resources, so as to create greater benefit. Raise awareness of cost, office cost from source to make effective control, using limited manpower get as far as possible big economic benefits.Hospital total cost accounting is a new thing, every hospital according to their actual situation and will be the development of the discipline of different emphasis establish the most suitable hospital total cost accounting system, but one thing is certain hospital to execute total cost accounting purpose is consistent, it is fundamentally lower operational costs, improve the hospital's medical efficiency, reduce the burden of medical treatment. So although hospital total cost accounting is different, but the thinking way of cost accounting should be consistent. The author is based on the hospital total cost accounting, according to hospital in total cost accounting problems discovered in the practical work of our present hospital total cost accounting for scientific, systematic researches, hope the impelling our country hospital total cost accounting in a floor, for our medical career's contribution to the development of power.Through the analysis of the present research situation of hospital total cost accounting and demand, in charge of hospital total cost accounting for reference on the basis of our hospital, total cost accounting experience, strive to find a more suitable to China's current situation of hospital total cost accounting, and hospital total cost accounting framework.Because of the particularity of the hospital in hospital costs caused by complex, fundamentally by public hospital management costs, medical treatment cost, the ability that belong to cure cost, cost, auxiliary teaching research cost, direct cost of medical treatment of the category, how effective this category of accurate cost allocation in the medical department to directly on real significance, the total cost accounting is China's total cost accounting industry within a difficulty, most hospitals only realize the economic accounting cost, rather than the total cost accounting. Hospital total cost accounting of full implementation can reduce operating costs radically improve hospital, vitality, enhance competitiveness of department of hospital, reduce burden of medical treatment for people in China, the development of hospital total cost accounting provides Suggestions and related instructions.The point of this hospital total cost accounting for the architecture of the current and the hospital total cost accounting, found its advantages and disadvantages, and carries on the corresponding improvement. In the process of implementation of cost and cost allocation problems consolidated.