Hospital Full Cost Accounting Study

The development of Market economic system and health system reform make the internal andexternal environment of the hospital has undergone tremendous changes, plus a number ofprivate hospital, charity hospital and other forms of hospital, the medical market is facing newdevelopment opportunities at the same time also is facing huge impact. To carry out the fullcost accounting is not only making the hospital to adapt the choice of market economy, but alsostrengthening the hospital economic management and improving economic efficiency. Frommicrocosmic aspect, hospital total cost accounting in hospital is very important to reduceoperating costs, optimizing health resources, improve hospital economic efficiency andmanagement efficiency, reduces the economic burden of the patient; from macroscopical aspect,the medical institutions carrying out complete cost accounting can provide accurate, true costinformation to finance, price and other departments and make reasonable medical servicestandard.At present, our country hospital total cost accounting still don’t have a complete system andstandard, is still in the exploratory stage, the majority of hospital stay in the bonus accountinglevels. In cost accounting, hospital total cost accounting is making the department costaccounting first, on the basis of this, making the hospital disease cost and project costaccounting, in order to achieve the true sense of the full cost accounting, in order to promote thebenign operation of the hospital.From the current hospital management status and the allocation of resources, health has an existlarge elastic space. Since a Long-term, the hospital economic management in the absence ofstrict internal accounting, the phenomenon of high investment, low efficiency, regardless of thecost exists generally, the economic management pattern of the planned economy system, cannot adapt to the situation and the need of the market economy development. The hospital totalcost accounting is the important means to solve the above problems, and the guarantee of thesustainable development of hospital.This article from the basic concepts and related theories of the cost accounting, through thestudy development course and the present situation at home and abroad of the hospital costaccounting to explore the suitable cost accounting mode for Chinese public hospital, make a change of the hospital development mode from the high input, high consumption, lowefficiency, low output of the extensive mode to quality, low consumption, efficient intensivemode, make the limited health resources to provide better medical services. In this four stageallocation method based on, put forward five allocation method, sequentially apportioned todirect medical department. Focus on the logistics analyzing. Eventually disclose the full cost ofthe various department. The final analysis is the cost accounting of municipal hospital, andmake advices for the hospital to carry on the cost accounting and look forward it.