Research On W Hospital's Full Cost Accounting

With the acceleration of the marketization process of China's medical and health systems,China's hospitals will face unprecedented competition,and want to stand out in the fierce competition,the hospital needs to improve the operating income while ensuring work efficiency,control hospital costs,so the hospital must Conduct full cost accounting.Who gets the benefits and who bears the cost,which is the reason for the hospital's full cost accounting,and the biggest difference from the previous cost accounting.Full cost accounting comes from the concept of full cost management in enterprise financial cost management.Full cost management refers to a comprehensive and comprehensive assessment of the various costs incurred by the enterprise to achieve full process control.The implementation of cost accounting is based on the current hospital operating conditions,thereby improving efficiency of resource use,adapting to current medical market competition,improving employee incentives and standardizing medical control.At the same time,the hospital belongs to the unit that is set up to realize the public interest of the society and the long-term interests of the country.The unit that provides public welfare products and public services to the society is social welfare.The pursuit of social benefits should be the obligation and responsibility of the hospital.Under the perspective of social responsibility,the social and economic benefits will be maximized.This paper starts from the traditional cost accounting research,studies the traditional and modern cost accounting theory,analyzes the traditional cost accounting method of the hospital and the current full cost accounting method,and studies the accounting scope,accounting method and method of the full cost accounting method compared with the traditional accounting method.The indirect cost allocation method is more advanced than the traditional cost method,in order to provide complete cost information for hospital management,and then implement full cost accounting.In this paper,W hospital is used to study thetransition from traditional variable cost accounting to full cost accounting.The content and method of W hospital full cost accounting are studied.The content is medical cost and auxiliary cost,cost accounting method department method and project method.The three-level apportionment method of the indirect cost sharing method.In the case of hospital-level accounting,the defects and problems of W hospital's full cost accounting were found.In order to solve the defects in the whole accounting process,the cost accounting rules and regulations,the standard accounting process,the responsibility trace-ability,the management cost control,and the information increase were proposed.Technical input,strengthening cost control measures and multi-link management and control optimization measures.In order to control the consumption and growth of hospital medical costs,provide a basis for hospital decision-making,and lay a solid foundation for long-term competition.