A Study On The Improvement Of Cost Accounting In S Hospital Based On Single Disease

With the gradual and in-depth implementation of medical system reform and the medical insurance system reform,the hospital management innovation is facing increasingly severe challenges.Hospital cost management is one of the important factors that affect the survival and development of medical institutions.The traditional medical costs control as well as management mode no longer adapt to changes in the environment in and out of the hospital and gradually expose their inherent defects,due to the insufficient government input and the increasing cost of medical care.A practice of cost accounting is not only an inevitable trend for hospitals to adapt to the development of the socialist market economy,but also an important means of strengthening hospital economic management.Hospitals must be insisted on establishing reasonable cost management and operation mode,controlling health care costs,saving medical resources,and constantly improving the medical and health service quality and efficiency,to seek the sustainable development of medical and health undertakings under the premise of public welfare primacy.Cost accounting into hospital management,therefore,becomes the common focus of theoretical and practical circles.Hospital disease cost accounting management is to adapt to the national medical health system reform,reasonably allocate medical resources,improve the cost management and cost control system,and at the same time make it easy to measure the difference between actual cost and payment standard,thus to control the disease costs and strengthen the hospital economic management.Therefore,based on the principal-agent theory and strategic cost management theory,through the analysis of existing problems and their causes in present situation of the S hospital cost management,this paper put forward the establishment of single disease cost accounting methods to improve the cost management system.This paper discussed the construction of single disease cost accounting in S hospital,including the accounting elements,accounting method and accounting procedure,etc.Meanwhile,it simply elaborated the feasibility of controlling health care costs through single disease cost accounting by the case analysis of the cost structure of part single diseases.By the implementation of cost accounting of single diseases,S hospital could improve its' cost management system,promote the computer network system and the function of software application,formulate a set of perfect assessment method of clinical pathway,and rewards and punishment system,ultimately promoting the comprehensive management level and competition ability of hospital.