Research On The Implementation Of Full Cost Accounting Of A Hospital Under The Background Of New Medical Reform

With the deepening of health care reform,especially the "drug zero-margin" policy,the income structure of public hospitals has changed greatly,and the overall hospital income has shown a downward trend.With the continuous optimization and reform of the medical security system,on the one hand,the population of medical insurance is expanding,on the other hand,hospitals bear a heavy burden of medical expenses.At the same time,the price negotiation mechanism also makes the marginal contribution rate of hospital medical business decreasing,and cost compensation more and more difficult.In recent years,private hospitals have developed rapidly relying on their advantages of low cost and low fees,which poses a great threat to the long-term sustainable development of public hospitals.As public institutions,public hospitals need to consider their public welfare while pursuing benefits.Because of these problems,public hospitals under the background of medical reform should think about how to strengthen their own internal management,reasonably control the cost generated in the daily operation of the hospital,so as to improve the operating efficiency of the hospital,so that the resources of the hospital can be rationally allocated.The scientific and effective full cost accounting in public hospitals is particularly important for their operation and development.It can coordinate the relationship between various departments of the hospital,clarify the development goals of the hospital,and implement the overall management strategy of the hospital,so as to promote the sustainable development of the hospital.Therefore,for public hospitals,it is urgent to strengthen the hospital's total cost accounting.This paper chooses A public hospital as the research object of total cost accounting,and carries out in-depth analysis and Research on the implementation of its accounting.The following is the main content of the article:The first chapter introduces in detail the background and significance of this study,the current research situation at home and abroad,research ideas and research methods,research innovation characteristics and characteristics.The second chapter focuses on the theoretical overview of total cost accounting,including the meaning of total cost accounting,the role of total cost accounting,the theoretical basis and the process needed to implement total cost accounting.Chapter three elaborates the part of the new health care reform policy that involves cost accounting and how the policy affects the cost accounting of public hospitals.Then it shows the current situation of the implementation of total cost accounting in A public hospitals,and analyses in detail the results of the implementation of total cost accounting in hospitals in recent years.Chapter IV analyses the main problems that still exist in the implementation of total cost accounting in A public hospital,including lack of awareness of total cost accounting,imperfect organization structure of total cost accounting,rough allocation of indirect costs,weak implementation of total cost accounting,lack of monitoring and supervision mechanism,unscientific assessment and evaluation system of total cost accounting,lagging network information management,etc.The fifth chapter puts forward relevant suggestions to the above problems.The sixth chapter is the conclusion and Prospect of the author's analysis.The innovation of this article lies in the analysis and Research on the implementation of total cost accounting in A public hospital from 2015 to 2017.On the one hand,it affirms that the implementation of total cost accounting is beneficial to the operation and management of A hospital.On the other hand,it points out that the problems in the implementation of total cost accounting restrict its better development,thus combining with the actual situation of A hospital,it is specific.The problems are analyzed concretely and relevant suggestions are given to help improve the quality of service,strengthen hospital cost management and improve the efficiency of resource utilization in the future.At the same time,it can provide important reference for the government to formulate economic compensation,which has practical guiding significance.