Study On Total Cost Accounting Of The Fourth Hospital Of Hebei Medical University

With the gradual deepening of the reform of the national medical and health system,a series of reform measures such as the zero difference price of drugs are coming to the ground.The control of the cost and the implementation of the fine management are not only the requirements for the hospital to strengthen the connotation construction,but also the requirements of the inspection of the large hospitals and the three retrial work of the large hospitals.The substantial growth of medical and health industry materials and other basic costs,with the low level of national policy tilt,the cost of participating in the various subjects of medical and health undertakings is heavier.In the more severe social situation of the policy,how to keep continuing the growth of medical and health undertakings is a matter of great concern to the fourth hospital of Hebei Medical University.Full cost accounting has become a key measure to improve the hospital internal management system and adapt to social transformation.In terms of the hospital itself,the whole cost accounting for reducing the cost of hospital and improving its economic and management benefits is of great significance to it.Therefore,the related costs of patients in the hospital can also be reduced at the same time.As for the whole society's demand for total cost accounting,it is promoted in the promotion of public medical institutions,and the standardization of cost data and basic data for its internal control,and the promotion of medical service standards.Health care reform has been implemented in China for several years.It can be said that there is a close relationship with the progress of total cost accounting in public hospitals.The core and significance of medical reform is to reduce the cost,improve the efficiency,reduce the burden of the patient,and make the reform of the hospital reduce the participation of the government and the public sector,and further cater for the development and change of the market.The total cost accounting implemented by the fourth hospital of Hebei Medical University caters to the development trend of the country and the urgent needs of the society.There are still many problems in the cost accounting of JE four hospitals,for example,the apportionment is not elaborate enough,and the cost of accounting is not comprehensive enough.However,the total cost accounting for all departments and personnel is not only the clinical department,including the auxiliary departments and many other departments and other departments to carry out unified total cost accounting.The traditional accounting method only includes the cost accounting of a few items such as bonus benefits,so it is extremely short of the comprehensive cost accounting method.The full and reasonable data allocation is the basis of complete cost accounting,and the total cost of each cost and accumulation of the total cost accounting is the key to the market competition.Starting from the basic concepts and related theories about cost accounting,the first chapter clarifies the research background and significance,illustrates that the total cost accounting is a significant measure,and summarizes the different research results of the total cost accounting of the hospital among the experts and scholars at home and abroad.The second chapter introduces the current situation of the Hebei four hospital and the existing problems in the cost accounting method,and the third chapter introduces the total cost.The concept of accounting is introduced,and the specific elements of the total cost accounting method are introduced.The fourth chapter expounds the specific implementation scheme of the total cost accounting method,the fifth chapter summarizes the full text,and looks forward to the future research direction of the related research.