Study On The Application Of Full Cost Accounting Management System Project

With the new healthcare reform scheme, our city has been established as one of the 16 county-level pilot cities in Jiangsu province for public hospital reform. According tothe requirements of national and provincial medical health system reform policy, themechanism of “feeding the hospital with medical charge” will be broken,toshow the technology and service value of medical staff. In accordance with the provincial Price Bureau approval, 70% of the cancelling part from drug additionwill be compensated by adjusting medical service price, 20% by the government, while 10% will be undertaken by the hospital through improving management level. To achieve the goal, trial public hospitals need to strengthen internal management, improve service quality and operation efficiency and reduce healthcare costs. Meanwhile, the new Hospital Finance System requires adoption of full cost accounting.In view of the above-mentioned, the hospital is paying much more attention to increasing economic benefits by improving internal cost accounting management. As a result, the hospital full cost accounting management system developed in cooperation with the software company emerges at the right moment.First of all, the paper analyzes the background and significance of implementation full cost accounting, emphasizing the importance and necessity to hospitals. Secondly, during the cooperation between Changshu No.2 People’s Hospital and the software company, the hospital has made much preparation, including comprehensive research, character design, internal pricesetting, unit division, checking and ratifying the source of income and cost data with the software company. Other work, like setting the way of cost apportion, jointing with other software and writing programs is undertaken by the software company and modified constantly on the basis of actual situation, making the software further fitting into the hospital’s operation environment. Last but not the least, the paper collects data of financial targets, internal managementand workload based on the adoption of full cost accounting in Changshu No.2 People’s Hospital, affirming the effect of full cost accounting management system in performance appraisal, cost control and cost statement. It indicates that themanagement must pay attention to cost management, refine and deepen items of full cost accounting for the purpose of remaining invincible.