Research On The Improvement Of Hospital Cost Accounting Methods Under The Background Of The New Medical Reform

The National Thirteenth Five-Year Plan for Medical Reform requires the control of unreasonable growth in medical expenses in public hospitals.In order to respond to the needs of national policies,public hospitals should better return to the nature of public welfare and better play their social benefits.Hospitals need to control costs and do cost accounting.This article uses the theory of restraint as a theoretical guide,combines the theory and literature of cost accounting,and establishes a unified cost accounting model suitable for large public hospitals.Based on the full field investigation of the case,the “bottleneck” in the hospital's cost accounting was comprehensively analyzed through data collection and informal interviews.And using the methods of ladder sharing,activity-based costing,project superposition,and other methods to account for the "bottleneck" of department cost,medical service project cost,disease cost,etc.,and obtained the ladder allocation method,activity cost method,project superposition method,etc.The cost accounting method is more scientific than the original extensive accounting method of the N hospital,and can be used to scientifically and rationally allocate the hospital cost to the actual occurrence unit of cost.Based on the data in the cost schedule,it analyzes the operating conditions,safety status,profitability status,and cost structure of N hospitals and finds out the loss-making departments.For the pediatric department with the most serious losses,it is suggested that department staff be adjusted to optimize the medical service environment.In response to the problems found in the field investigations,it proposes elaborate cost control measures such as adding monitoring,reducing elevator specialists,and controlling the purchase of large-scale medical equipment.Through the optimization of the N hospital's cost accounting method,the status of extensive N-hospital cost control can be improved,and it can also provide reference for the cost accounting of other public hospitals.