Study On Total Cost Accounting Of SC Public Hospital Under New Hospital Accounting System

With the development of market economy,the majority of the people are paying more and more attention to health problems.In order to meet the growing demand of medical resources,a number of relative departments in our country have implemented the nationwide medical reform.For the purpose of satisfying requirements of new medical reform,the Ministry of Finance have issued the new Hospital Accounting System in 2010.The new Hospital Accounting System proposed new requires for full cost accounting of public hospitals,which might be one of the highlights of such new system.SC public hospitals may carry out the total cost accounting with the demand of the new hospital accounting system gradually in order to adapt to the new medical reform and reduce the operation cost as well.In this paper,SC public hospital is the research object.Under such new Hospital Accounting System,this paper could be divided into four part.First of all,based on the basic concepts and relative theories of cost accounting,this dissertation studied the accounting standards and the accounting rules of the new hospital on cost accounting.Then,the status of cost accounting of SC public hospital would be explained.At the same time,compared the previous Hospital Accounting System with the new one,the paper finds drawbacks of the process in present cost accounting system.Thirdly,SC hospital full cost accounting system was reconstructed from three aspects: direct cost data collection and accounting,indirect cost three-level apportionment and government subsidy accounting.Finally,from the system,organization and personnel,information construction,this paper puts forward safeguard measures of the SC hospital total cost accounting.There are four conclusion in this paper.First,the scope of the total cost of medical added insurance payments and government subsidy in the SC public hospital.Second,according to the different types of direct costs,this paper selected a many parameters for cost accounting.Thirdly,indirect costs are divided into three levels.Fourth,SC public hospitals should establish and improve the whole cost accounting system,set up three level accounting organizations,train relevant crews and strengthen the information platform to ensure the smooth implementation of the SC cost accounting system in public hospitals.The construction of SC public hospital total cost accounting system,on the one hand,could accurate accounting hospital costs and achieve premium cost management so that the hospital might be achieve cost efficiency and improve hospital operating efficiency ultimately.On the other hand,this dissertation could provide some the relative references for the same type of public hospitals which implementing the full cost accounting.