Research On The Construction Of X Hospital’s Full Cost Accounting System Based On Delicacy Management

The increasingly fierce competition in the medical market requires that the original public welfare of the medical industry be gradually unified with the principles of social benefits.In the current context,hospitals must change in order to survive better.Existing management model can not meet the need of the situation,the management system must be from extensive fine.In addition,compared with the traditional cost accounting and management methods of hospitals,full cost accounting can better reflect the management tenet of "people-oriented".Hospital with full cost accounting can effectively reduce health care costs,estimated to cost medical science.The process provides data for price adjustment of medical services to make them more scientific.Furthermore,a scientific hospital management budget is formulated.Strengthening delicacy management as the guiding philosophy of full cost accounting model can facilitate the smooth implementation of hospital accounting,boost hospital’s managerial efficiency,give rein to the worth of financial delicacy management.This paper takes X Hospital as the participant and makes a profound analysis of its cost accounting based on the allied conceptions of delicacy management.The first chapter analyzes the background and significance of the hospital’s full cost accounting research,comprehensively discusses the research status,and through the main content of the research methods are analyzed.The second chapter expounds the notion of full cost accounting and delicacy management of the hospital and related evidence.The third chapter describes the actuality of X hospital cost accounting,combined with the shortcomings of the current cost accounting model,leads to the necessity of full cost accounting.Chapter IV route in accordance with the implementation of refined management,X-hospital total cost accounting system designed to make the following idea: first,formulate cost targets;secondly,build a full cost accounting system that takes the steps of setting up an accounting organization framework,determining accounting objects,regulating accounting items and scope,and planning accounting processes for cost objects at all levels;In addition,to strengthen the training and guidance of each accounting organizations;Besides,improve hospital supervision mechanism;and finally,to create a culture of cost down.The fifth chapter set a higher demand on the system,technology and organization to steadily promote the implementation of the hospital’s full cost accounting system.Chapter VI,sort out the content of the article and put forward deficiencies and prospects.Thereby establishing a hospital total cost accounting system can promote the steady development of the health caresystem in the economic business content,for enhancing the hospital’s service quality and management decisions of great significance.