Study On The Full Cost Accounting Of Z Hospital Under The Background Of Medical Reform

After more than three decades of development,China’s medical reform is at a crossroads,and the reform has entered a deep water stage.According to the opinions on deepening the reform of the medical and health system proposed by the central government in 2009,a basic medical and health system covering both urban and rural residents will be basically established by 2020.Generally establish comparatively perfect public health service system and medical service system,perfecting the medical security system,compare the specification of drug supply security system,scientific management system and operational mechanism of medical and health institutions,form a pattern of diversified do medical,everyone will have access to basic medical and health services,basic to meet the needs of people’s multi-level medical and health care,to further improve people’s health level.In general,at present,the market has dominated the allocation of medical and health resources in the whole society,while at the same time,the government’s investment in medical and health undertakings has been relatively insufficient.Public hospitals not only face challenges from private hospitals,but also face a top-down economic operation capability improvement and change.Cost accounting is an important part of the operation and management of an organization.Correct cost accounting is conducive to the formulation of comprehensive pricing of products and can help managers to make important decisions.At the same time,it is also related to the financial operating results and the distribution of results,which is of great significance.Different from enterprises’goal of profit maximization,the goal of public hospitals is to pursue efficiency while giving consideration to fairness.We should not only consider the fundamental interests of patients,but also the interests of hospitals and medical staff.Therefore,strengthening cost accounting,reducing unnecessary consumption and improving the efficiency of capital use are the challenges that public hospitals must face in the medical reform.The cost management system and methods of public hospitals in China have many shortcomings.For example,most public hospitals only allocate the cost in a single way in the aspect of cost accounting,and do not separately calculate the cost of medical consumption,management and other aspects into the medical cost.The total cost accounting of the new system is not only to calculate the cost of the hospital clinical departments,but also to calculate the cost of the medical auxiliary departments,medical technology departments and administrative and logistics departments.However,the total cost accounting method used by public hospitals in our country is still at the initial stage,lacking a complete accounting system and consistent standards.Based on the current situation of hospital Z’s cost accounting,this paper gives it a systematic method of total cost accounting,analyzes and applies the results of total cost accounting,and summarizes the total cost accounting method suitable for this hospital in the context of new medical reform.