Study On The Improvement Of Cost Management In Public Hospitals Under The Government Accounting System

Faced with the large-scale increase of private hospitals and the continuous deepening of medical reform,it has become increasingly difficult for public hospitals to maintain their advantages in the medical industry.At the same time,people's health services need to be increasingly urgent.Public hospitals must take advantage of public welfare and ensure continuous operation And follow-up development on the basis of providing patients with low-cost high-quality services.Therefore,public hospitals urgently need to pay attention to cost management to optimize cost structure and save costs.From January 1,2019,public hospitals will stop implementing the hospital accounting system and fully implement the government accounting system.The cost management of public hospitals must be changed accordingly.The government accounting system established the central position of accrual basis,paid more attention to the actual benefits of the hospital,and improved the status of cost management.The government accounting system has changed expense subjects.In order to ensure the accuracy and continuity of cost data,public hospitals must delete,update and adjust expense subjects in a timely manner.The government accounting system requires depreciation of fixed assets in a timely manner and subsequent management,which further improves the content of cost management.The government accounting system also advocates that public hospitals explore a refined cost management model.Conditional public hospitals should continue to develop cost accounting for projects and groups based on departmental accounting and conduct cost analysis in a timely manner.In order to achieve such a goal,the system requires each public hospital to actively build a cost information management platform.In short,the reform of the government accounting system is an opportunity for public hospitals to develop cost management.Public hospitals must comprehensively sort out the difficulties and pain points in the past in the cost management process,and combine with the new requirements put forward by the government accounting system to build a sound cost management system.This article divides cost management into three stages: cost accounting,cost analysis,and cost control.Through reading the literature and field investigations,it conducts a case study of X Hospital,and sorts out the hiddenness of X Hospital in the cost management process in the implementation of the government accounting system.And complexity issues.Hospital X has not yet established a cost management organization,with extensive cost accounting models,inadequate infrastructure for department cost accounting,unscientific allocation methods,and cost accounting for projects and groups of patients remain a "bottleneck".Combining with the actual situation and management experience of the government hospital's implementation of the government accounting system,this article puts forward suggestions: First,establish a cost management organization in the hospital,and strengthen the participants' awareness of the importance of cost management through training.Second,to build a sophisticated cost accounting system,hospitals must do a good job in order to improve the infrastructure,but also optimize the department's cost accounting,and further explore the project and disease component accounting.Third,carry out cost analysis in all aspects,conduct a comprehensive analysis of costs from the hospital level,department,and patient group to find loopholes in cost control.Fourth,improve the level of cost control through budget preparation,cost assessment and strengthening of internal management.Fifth,to strengthen the construction of cost management information platform,hospitals should actively communicate with software vendors for personalized secondary development,and also open up internal information barriers and improve work efficiency.This article attempts to build a systematic cost management system to maximize the benefits of cost management.It also hopes to bring some reference to other public hospitals.