The Research Of The Full Cost Accounting In Military Hospitals

Since reform and opening-up, China’s rapid economic development and people’s living standards improve gradually. So the demand for medical service also increases gradually. In order to meet this demand, the hospital expands business and introduces advanced technology, which can improve the level of medical services[1]. In addition, the competition between hospitals becomes more intense, with the quickening pace of national medical and health system reform. Under the circumstances of health-care reform, especially the reform of public hospitals, large-scale comprehensive hospital including military hospitals are faced with many new opportunities and challenges in management mechanism and operation mode. In order to improve hospital’s competitiveness in the competition, they must take actions. Hospital managers should be clear that health care reform is not only in hospital operation mechanism and management pattern but also in the hospital cost accounting system, so as to reduce hospital operating costs and enhance the efficiency of the diagnosis and treatment[2].Military hospital is a special group in the hospital system, whose fundamental purpose is "Serve for military and civilian and contribute to society". The purpose of implementing total cost accounting in military hospital is providing accurate, comprehensive data, which includes the total costs and revenues of hospital and the costs of each section office and department, to hospital managers. Cost accounting can objectively and truly reflect the hospital’s overall operating results and financial condition. The implementation of full cost accounting in military hospital meets the demands of modern hospital management. Compared to the departed hospital’s cost accounting, it’s more widely in terms of accounting contents and projects which including the total hospital costs, section office cost, project cost, disease entities cost[3].The implementation of full cost accounting in military hospital not only improve the logistics capability and reduce the operation cost of the hospital but also reduce the economic burden of patients alleviating the high-cost of medical treatment phenomenon and improve the economic efficiency of hospital and patient satisfaction [4].At present, the total cost accounting in the military hospital has not reached true sense of the total cost accounting, whose accounting contents and projects are not comprehensive enough. For example, the indirect costs can’t be allocated to each benefit object of hospital through scientific and reasonable allocation method, which leads to inaccurate cost accounting data. Those data can’t provide accurate and reliable cost accounting statements for hospital managers so that hospital leaders at all levels failed to make appropriate economic decisions in a timely manner, which affects the hospital economic benefit and long-term development.The main research object of this paper is some military hospital in Lan Zhou military region. On the basis of analysis, research the current situation of the implementation of total cost accounting in this military hospital were studied on the basis of research and analysis. Combining with the relevant basic theory of health economics, the accounting targets, principles, objects and contents of total cost accounting in the military hospital were cleared. The cost analysis were conducted to the effects after the implementation of total cost accounting in military hospital. This paper summed up the defects of total cost accounting in the military hospital at the present stage and analyzed the weak link in order to provide operational countermeasure thought to explore and form a complete cost accounting system.