Research On Total Cost Accounting And Management Of FX Hospital Under The Background Of New Medical Reform

With the gradual deepening of the medical system reform,the new medical reform system pays more attention to cost reform,cancels the markup of hospital drugs and consumables,and puts forward stricter requirements for hospital cost control.Therefore,hospitals have to face the losses caused by policy reasons.At present,the extensive cost accounting and management model has become a pressure for the operation and development of hospitals,and is no longer suitable for the requirements of the new medical reform.To meet the needs of the times,hospitals should implement cost refinement management to reduce operating costs,expand their competitive advantage in the medical industry,enhance their financial management level,and promote high-quality development of the hospital.Full cost accounting can effectively reduce medical expenses and provide scientific and standardized data for scientifically estimating medical costs and adjusting medical service prices.The full cost accounting model guided by refined management can help implement hospital cost accounting work,improve hospital cost management efficiency,and leverage the application value of financial refined management.This article takes FX Hospital as the research object,analyzes the current status of its cost accounting and management,sorts out the drawbacks of the current cost accounting and management model,and introduces the necessity of refined full cost accounting and management.Based on the problems in full cost accounting,this article adopts the five perspectives of the refined management ORTCC model to construct a full cost accounting system.By determining the goal of full cost settlement,developing a full cost accounting system,strengthening accounting training,assessment,and creating a cultural atmosphere,a refined full cost accounting model is constructed.In this process,the specific accounting process of cost objects is planned using methods such as cost level by level allocation and time driven activity-based costing(TDABC).On the basis of refined cost accounting,this thesis applies the theory of refined management to propose countermeasures for cost management of FX Hospital from five aspects: hygiene material cost,drug cost,labor cost,equipment cost,and other costs.It ensures the implementation of refined cost management by improving internal control,strengthening supervision mechanism,and information level.Refined cost management is a necessary way for hospitals to improve medical efficiency and efficiency.This approach can promote the high-quality development of hospitals and improve the quality of hospital economic operations.By implementing refined cost management,hospitals can achieve a transformation from scale expansion to quality and efficiency,as well as a leap from extensive management to refined management.This approach helps to achieve the development path of hospitals towards connotation,efficiency,and refinement,thereby achieving the unity of economic and social benefits.This article adopts scientific research methods to explore the construction of a system for fine cost accounting in FX hospitals,and proposes methods to strengthen hospital cost fine management.These research results provide reference and guidance for the refinement of cost accounting and management in hospitals.