Case Study On The Cost Accounting Of Large Public Hospital

Three years since the 2011 new Hospital Financial Regulations has issued, cost accounting and cost management in large domestic public hospitals move slowly, also, cost accounting of project and disease are still in their infancy, in this situation, cost accounting method of department needs to be regulated. This paper chooses cost accounting in large public hospitals as a point of view to adapt the institutional requirements for the deep reform of the medical and health system, the reinforce of the management of medical quality, the rational allocation of health resources and the improvement of hospital marketing competitiveness.The main content of this research is how to carry out cost accounting systematically and accurately, analyze the application of department cost accounting data, explore the method and thought of future cost accounting and disease cost accounting under the new Hospital Financial Regulations., This article mainly adopts Tongji Hospital, who performs excellent in hospitals in the area of cost accounting, as a specific case to study, using literature research, questionnaire, and the methods of qualitative and quantitative research, to introduce after three years implementation of the Hospital Financial Regulations, the current situation and the practice in hospital management of cost accounting of department in Tongji Hospital, to explore the Tongji Hospital cost control mode and method in the future, and then to discuss how to systematically carry out cost accounting of department in initial stage, and analyze cost accounting of department in the hospital management practice. Including discussing the contents and the format of financial statements that are supplied by department managers in the supporting of cost accounting data, guiding the reasonable resource allocation for hospital policymakers in the hospital scale expansion today, showing management loopholes for sustainable growth, knowing more of the cost control of closed-loop management, etc. Also, finding the feasible and easy to operate practical methods of project and the disease cost accounting for hospital, servicing demands within the hospital and healthcare management, price control authorities, and the government department. Through exploring the hospital possible future projects and disease cost accounting implementation plan, we may find its potential feasibility in the field of health care industry.