Design Of Responsibility Accounting Management Plan For Beijing XYZ Hospital

With the gradual implementation of China’s medical reform,great changes have taken place in the internal and external environment of major hospitals.After the price hike of drugs and consumables was canceled,many hospitals’ cost out of control problems gradually emerged.When facing this problem,XYZ hospital tries to find solutions to control costs and improve medical efficiency.In order to verify the applicability of the relevant responsibility accounting theory in public hospitals and make a sound and effective cost system for the financial staff of public hospitals in China.After analyzing the literature at home and abroad,the author believes that it is necessary to establish a DRGs based responsibility accounting management scheme to strengthen the cost management of XYZ hospital.Based on the investigation of many hospitals including XYZ hospital,the author takes XYZ hospital as the main research object,analyzes the cost situation and cost control system of the hospital,analyzes the cost of the hospital vertically and horizontally,sorts out the rules and regulations,focuses on the research of the current situation of purchasing,daily operation and human resources system,and analyzes the existing cost management of the hospital And explore the impact of the lack of responsibility accounting system on cost management.This paper attempts to build a complete set of responsibility accounting management plan to divide its cost responsibility and rebuild a set of budget and accounting system.With the help of the theory of responsibility accounting,it is divided into cost center,profit center and investment center according to the characteristics of each department.The cost of each center is decomposed and re calculated according to the responsibility,and the responsibility budget is prepared accordingly.For all kinds of data needed by the scheme,the establishment of relevant data information system is proposed to facilitate the collection,collation and reference,and to assess the work performance according to the scheme.By motivating employees,we can combine the overall interests of the hospital with the interests of employees,and promote the realization of cost reduction and efficiency increase of the hospital.In addition,this paper also puts forward a number of corresponding practical safeguard measures to ensure the smooth operation of the program.Through the analysis of the actual business process of XYZ hospital,the management plan constructed in this paper has been submitted to the management of XYZ hospital for discussion,and reached an agreement on the general framework of the plan.The responsibility accounting theory used in this paper has been widely used in industrial enterprises.This application of the theory to public hospitals is thefurther development and application of the theory,For domestic enterprises and institutions to provide reference.