On Public Hospitals Cost Accounting

The importance of hospital costing is unquestionable.First of all,the hospital has a business nature.In order to maintain daily operations,it is necessary to allocate resources through the accounting data of each department.It is also possible to use the cost accounting data to complete the performance evaluation of the department and its employees to ensure the rational allocation of funds within the hospital.Second,in an environment where the market economy is becoming more and more perfect,all walks of life are under greater competitive pressure.In the medical market,public hospitals face fierce competition and cruel challenges from other hospitals such as private hospitals.If hospitals want to give consideration to both social welfare and economic benefits,they must strengthen cost management and reduce unnecessary expenditure in order to provide high-quality and low-cost medical services for the people.Different from enterprise cost accounting,there is no uniform standard for hospital cost accounting,which greatly increases the difficulty of standardizing hospital cost accounting process.Therefore,more relevant scholars need to invest more energy to conduct in-depth research.In order to more accurately understand the current situation of cost accounting in public hospitals in China and propose specific optimization measures for reference,this paper chooses a variety of cost accounting methods widely used in different public hospitals in China,analyzes the defects and shortcomings of each method in detail,analyzes the defects and shortcomings of each method in detail,and chooses a representative A public hospital in the industry as a case study,with a view to cost accounting in public hospitals.The optimization suggestions are put forward to provide reference for better use of cost accounting methods in public hospitals in the future.This paper takes case study as the research method,and takes A public hospital as the object of case study,and conducts specific research on its cost accounting methods and characteristics.The article first introduces the concept of hospital cost accounting,which lays a foundation for the following introduction of cost accounting process.Secondly,it introduces the principles of Chinese hospitals to formulate cost accounting methods,then introduces the current public hospital cost accounting methods,analyzes the characteristics of accounting methods,and analyzes the defects and shortcomings of current hospital costing methods.Finally,taking A public hospital as an example,the paper analyzes the current situation of financial situation and cost accounting of A public hospitals,and deeply analyzes the process of internal cost sharing and collection of A public hospitals.Finally,according to the actual situation,it analyzes the defects and optimization measures of the current cost accounting methods of public hospitals.Through the study of the case,this paper draws out that there are six problems in the cost accounting of A public hospital: First,construction of cost accounting system is imperfect,second,cost collection is unreasonable,and third,the cost allocation process is imperfect,fourth,hospital information management system are relatively backward.The fifth is the financial staff lack of professional quality.Sixth,the hospital management lack awareness of cost accounting.According to these shortcomings of cost accounting discovered during the investigation,six suggestions were put forward.First,the construction of cost accounting system should be improved.Second,cost collection should be scientific.Third,the cost allocation process should be improved.Fourth,optimize hospital information management system,the fifth is to improve the professional quality of financial staff,and the sixth is to increase the awareness of cost accounting of management.Based on the analysis of the actual situation of cost accounting in A public hospital and the current situation of cost accounting in most public hospitals in China,four suggestions for optimization of cost accounting in public hospitals are put forward: firstly,unified standards within the industry should be established;secondly,guidance documents for optimization of accounting should be formulated;thirdly,establishing the industry characteristic information platform and fourthly,it is necessary to strengthen the analysis and application of cost data.Through this study,we hope to enrich the cost accounting literature and lay a theoretical foundation for the formulation of relevant national policies.