Application Research On Management Accounting Information System Of Public Hospital Based On VMI Model

The development of management accounting has a history of more than 100 years.During this period,numerous experts and scholars at home and abroad continue to contribute to the field of management accounting.Different from financial accounting,which takes the past accounting information as the core to confirm,record and report the business occurred in the enterprise,management accounting is the most important to sort out and sublimate the enterprise information.The related work of China's management accounting originated in the 1970 s.After decades of development,China's management accounting has achieved rapid development.As a result,the Ministry of Finance issued a number of documents related to promoting the construction of management accounting in 2014.This action makes management accounting of our country enter a new era directly,and many people begin to attach importance to this branch of accounting.In 2009,the Central Committee of CPC and the State Council proposed to further deepen the reform of the medical and health system.The new medical reform policy has a great impact on public hospitals.The new medical reform has many contents,including returning to public welfare,eliminating drug price increases,and strictly controlling medical insurance costs.During the implementation of the new medical reform,the operation of public hospitals is bound to be greatly affected,which brings problems to public hospitals with inefficient management.Management accounting information system is an important extension of management accounting.It uses modern Internet information technology,combined with management accounting tools and principles to manage the financial and business work of contemporary enterprises and institutions,and improves management efficiency.Its internal structure includes modules such as cost management,budget management,performance management,and investment management.Through the input of financial personnel and other business personnel,through the pre-set procedures and algorithms in the system for data collation,classification,combination and analysis,the final output for the operation of enterprises and institutions to improve the quantifiable data information and help for decision-making.Under the encouragement of policies,public hospitals can further improve their business and financial management through the application of management accounting information system,and also because of information technology,public hospitals can further achieve medical standardization,improve accurate information for hospital cost information.Through the management accounting information system to improve the management and service efficiency of public hospitals,we can solve a series of impacts brought by the new medical reform policy to public hospitals.First of all,this article introduces the research background,research purpose and significance of this article,and describes the overall research content,research methods and innovations of this article.Secondly,this article introduces the relevant concepts and theories of management accounting information system and VMI model,provides a theoretical basis for the application process in the subsequent cases of this article,briefly describes the research results of domestic and foreign experts in management accounting information system,and then describes the existing The literature is reviewed.Then,this article describes the application process and current status of the management accounting information system of EEH hospital based on VMI model,and focuses on the construction principle and construction process of EEH hospital management accounting information system.And analyzes the application motivation,then this article analyzes the three aspects of the hospital in drug management,business management and financial system,and explains the application effect of VMI-based management accounting information system.Finally,this paper presents some of the problems that still exist in the application of management accounting information systems in EEH hospitals,including the lack of deep understanding of management accounting information systems in hospitals,the existence of information security risks in management accounting information systems,and the inability of hospital internal control mechanisms to be related to management accounting information systems.Combination,hospital accounting personnel lack management accounting related knowledge.For these problems,this article proposes a series of solutions to help public hospitals better improve their management accounting information system.These measures include training hospital staff's awareness of management accounting information system,strengthening management accounting information system risk control,optimizing and improving the internal control system of EEH hospital,and strengthening management accounting staff related training.Combined with the above research on the application of management accounting information system based on VIM mode in EEH hospital,this paper believes that the implementation of management accounting information system in hospitals can help hospitals improve their operating efficiency.However,this paper only studies the management accounting information system based on VMI mode,which is only for hospital drug management,so it has some limitations.