A Study On The Total Cost Accounting Of Public Hospitals

Health care system reform is more and more to the community's attention,how to effectively control the cost of medical treatment has become the focus of the current health care reform.Public hospitals have their own unique responsibilities and mission,bear the obligations of social welfare,but also the main force of China's medical and health undertakings.Therefore,the public hospital to do the full cost of accounting,to promote its cost management reform is to promote the entire cost of medical and health reform of the road.Through the full cost of accounting,regulate the public hospital departments and the entire hospital cost management,changed the original extensive model.The various departments of the consumption and cost is clear,and the department's income and personal performance linked to greatly improve the cost of medical staff awareness and conservation awareness,thereby reducing the cost of the entire hospital.According to the full cost of accounting data to develop more scientific and reasonable consumption indicators and economic indicators,accurately reflect the hospital's development strategy requirements.Public hospital control of medical costs,improve the quality of medical services,you can reduce the burden of patients to see the doctor,to ease our "difficult to see a doctor,expensive" embarrassing situation.In the past,the traditional accounting methods adopted by the public hospitals have some disadvantages in the apportionment of the indirect costs,the classification of the cost accounting departments and the accounting methods.Therefore,the medical units represented by the public hospitals must establish a scientific and reasonable cost management mechanism,through the cost of analysis and control to achieve the role of reducing costs.This paper first discusses the practice of case study of J hospital cost accounting method,medical project cost accounting method,disease cost accounting method and diagnosis cost and bed cost calculation method.Second,J hospital in the use of cost accounting methods in the process of some problems,such as the implementation of full cost accounting hospital rules,accounting organization system,cost accounting software development,personnel subjective understanding of the problem,pointed out that deepening the fine management difficulty.Finally,for the implementation of the current cost of accounting work in the emergence of representative issues,this paper made the following recommendations.The first is to constantly improve the full cost accounting system,in terms of more guidance and norms.The second is to improve the cost Accounting for the organization of the system,a clear department,the responsibility of individuals.The third is the development of supporting cost accounting software,the data for better collection,analysis.The fourth is to improve the full cost consciousness,increase the training of professionals.The fifth is to improve the cost of accounting after the level of analysis,effective control costs.Through these initiatives,to a certain extent,to promote cost management reform,the hospital embarked on a conservation-oriented development path,to achieve fine management.