A Study On The Improvement Of Full Cost Accounting For Public Hospitals

With the development of the national economy,health problems have become a topic of increasing concern.To ease the contradiction between limited medical resources and the growing medical needs of the people,the reform of the medical system was implemented nationwide.Among them,the new hospital accounting system promulgated by the Ministry of Finance in 2010 imposes strict requirements on the full cost accounting of public hospitals.For a public hospital,it has become increasingly necessary and urgent to follow the national new medical reform policy,improve the cost accounting level of the hospital,and enhance its own management capabilities and core competitiveness.This article takes A public hospital as the research object.Through in-depth investigation and analysis of the current status of its cost accounting,it finds problems in its cost accounting.It draws on advanced cost accounting theories at home and abroad,and puts forward specific suggestions for improvement based on the actual situation of the hospitalThis thesis is divided into five parts:The first part is introduction.This part explores the research background and significance,defines the concepts of full cost accounting,Then points out the research content framework an d innovation points of this article.In the second part,by analyzing the profile of A public hospitals and the current status of full cost accounting,the problems of the full cost accounting system are found,and the necessity of improving the full cost accounting of A public hospitals is clearly defined.The third part,aiming at the problems existing in the full cost accounting of A public hospital,the improvement plan and simulation application are proposed from the three aspects of department cost allocation,project cost accounting and disease cost accounting.The fourth part proposes safeguard measures for the implementation of A public hospital's full cost accounting from three aspects:organization and personnel,information construction and supporting system.The fifth part is conclusion and inspiration.Summarize the content of this article and put forward some enlightenment brought by this case.This article adopts literature research method and case analysis method.By studying the development history of hospital cost accounting and the current status at home and abroad,it summarizes its views,analyzes the implementation of cost accounting in A state hospital,and finally put forward suggestions.The main innovative ideas are as follows:First,based on the actual situation of Hospital A,with medical reform as the background,and based on related theories of cost accounting,four types of three-level allocation methods are proposed to calculate the clinical departments and medical assistants of the hospital.All costs incurred by the department,medical technology department and administrative logistics department.The second is to strengthen the hospital's cost management and improve the efficiency of resource use by establishing a sound full-cost accounting system,which provides a certain reference for China's public hospitals to implement the practice of full-cost accounting.