Research On The Full Cost Accounting Of A Public Hospital Under The New System

Hospital cost accounting is an important part of hospital cost management,in order to improve the public hospital cost accounting and management,promote the long-term stable development of our country's medical institutions,by the end of 2010,China promulgated the new "hospital financial system" and "hospital accounting system"(hereinafter referred to as "the new systems").The new systems make the accounting subjects of cost accounting and the content of cost management more standard,put forward three department cost allocation method,provide specific cost project,divide the scope of cost accounting,make the work of our country's public hospital cost accounting has been unified,help our country's public hospital cost management to standardization.At present,the method of full cost accounting has been gradually adopted in a lot of public hospitals in our country.The full cost accounting in hospital has become the research object many experts and scholars focus on,but their research focus on the theory of the hospital full cost accounting,there is not much research on the implementation of the full cost accounting of public hospitals under the new system.Aiming at the above problem,this paper focuses on the current situation of full cost accounting in A public hospital as the starting point,first of all,through reading and studying relevant materials,preliminary mastered some theoretical knowledge about hospital full cost accounting;then,analyzed the difference of cost accounting under the old and new systems,which laid the foundation for analyzing the implementation of full cost accounting of the A public hospital under the new system;finally,through in-depth understanding of the A public hospital cost accounting organization system and visiting the departments which are related with A public hospital full cost accounting,then analyzed the implementation of full cost accounting and the full cost accounting data in A public hospital under the new system.Summed up some problems of the full cost accounting in A public hospital under the new system,and then put forward the corresponding optimization proposals.The full cost accounting of A public hospital under the new system has the following problems: the full cost accounting process is not perfect,the cost allocation process is not reasonable,the cost calculation formula of cost object is not reasonable,attention to cost analysis is not enough,the full cost accounting system level is insufficient.To solve the above problems,this paper designed a new full cost accounting processes which include three links with preparation,implementation,finishing;improved the cost allocation process;put forward some improvement suggestions for the cost calculation formula and cost analysis;and put forward the system upgrade suggestions for the construction of full cost accounting system,summed up some requirements and functions the cost accounting system should meet after the upgrade.The implementation of the new hospital financial system and accounting system,provides a unified reference for hospital cost accounting.The full cost accounting of public hospitals has been developing very fast,but there are still some problems.The optimization suggestions put forward aiming at the problems the A public hospital existed in the course of the implementation of the new system not only to improve the status of full cost accounting of A public hospital,but also for other hospitals with the same size provide reference.Public hospitals should strengthen the full cost accounting,and in strict accordance with the provisions of the new system to carry out full cost accounting.The full cost accounting can help the hospital to grasp the status and changes of medical cost,and it's helpful to the effective cost control and improve the operation efficiency for hospitals.