On the non-profit hospital cost accounting

Abstract: With the further deepening of Economic reform, hospitals, hospital finance in the implementation of cost management, the implementation of cost accounting, Economic management in the hospital occupies a pivotal position, the depth and level of accounting work directly affects the effectiveness of hospital cost management. In this paper, for market economy status of hospital cost accounting, methods, measures for the Study.

Keywords: hospital cost management cost accounting

In recent years, with the deepening Health system reform, Health care is becoming increasingly fierce competitive environment, the hospital's survival and development is facing new challenges and opportunities in China accounted for most of the non-profit Medical institutions, although part of the financial allocations, but has far can not make the actual funding needs. in order to survive and develop, the real "go-quality, high efficiency, low consumption, sustainable development, so that people enjoy inexpensive high-quality Health care services" at all levels, hospitals have fully the use of scientific management theory and methods to improve competitiveness in order to compete successfully in the market. costing as business management is an effective means of how to successfully use the Medical services and hospital management, hospital management important task and research.


1 hospital cost accounting there is the status quo

Strengthening hospital cost management, the implementation of cost accounting, is to "provide relatively low cost with better Medical services." Cost accounting difficulties exist: ① government pricing "big benefit" and the accounting departments of the "little interest" between contradictions; ② departments and hospitals more cost-effective balance between the pursuit of social contradictions; ③ exist in reality non-profit hospitals, cost accounting and personnel system reform and the problems caused by not matching; ④ current index level can not cope with the limited accounting costs account the increasing demands made in the department; ⑤ consumption norms to develop scientific and practical requirements of real difficulties.

Led to this situation there are three main reasons: (1) hospital management is not enough understanding of the role of cost management, cost consciousness is not strong, but also a reflection of the overall management of the hospital level is not high; (2) simple pursuit of Economic returns , will be costing astray; (3) China has not established a high-level hospital cost accounting system and Medical services cost accounting system.


2. Costing the basic work before

2.1 wide publicity to raise staff awareness of the work of cost accounting by mid-level leadership will be held, and other forms of workers' congresses, the implementation of cost accounting information to employees the purpose and significance, allowing workers to recognize the hospital's cost accounting is the ultimate goal of effective use of existing limited human, material, financial and other Health resources, and rational allocation, give full play to its effectiveness, reduce costs, reduce the burden on patients and countries, but also the hospital management to a higher grade.

2.2 prepare the ground to ensure smooth operations costing
2.2.1 training in improving their understanding, based on the sub-sector, sub-sections cost accounting lectures were held, all sections of the Director of Nursing and the departments responsible persons attended the lecture. Meanwhile, a comprehensive management accounting training to the system of cost accounting and accounting methods are well known.

2.2.2 checked assets. For the accounting unit to conduct a comprehensive inventory of fixed assets, including assets, inventory, property registration, recognition and asset verification value in four aspects.

2.2.3 check the registration data base. For the accounting unit area re-occupied housing measure for registration. Installation of water meters for each unit of accounting, meter, central oxygen flow meter and other measuring facilities, good water, electricity, oxygen and other basic data record .

2.2.4 ensure that the logistics service quality, efficiency, low consumption would be cleaning, security, laundry and other logistical efforts to the community, hospitals and property services company signed a contract, a property services company providing logistics, the logistics of the hospital on completion of , in accordance with the requirements of the contract monitoring and quality control.

2.2.5 establish and improve relevant systems to establish and improve hospital supplies, materials, measurement, delivery, and inventory system and brought back tender procurement system, fixed asset management system, the department cost accounting system and a series of related systems.


3 hospital cost accounting method

The main use of scientific methods for cost imputation, a comprehensive understanding of the various sections of the input and output, for comparison, analysis, assessment of all departments and all departments of the Economic benefits and social benefits (1) income attributable to specific departments and projects and sections between departments to check into the principles of project income (2) the establishment of departments of cost apportionment of the cost of consumption of the principle (3) establish departments of distribution methods and the proportion of administrative costs (4) to form the formula accounting departments: department received branch profit and loss = revenue ten departments directly between the horizontal sections of the distribution of income - (operating expenses + depreciation ten loan interest exhibited by the management fee divided into ten sub-quota) (5) the amount of gain or loss will be the balance of payments department efficiency wages issued by the major department basis. as follows:
Full-cost accounting method that is so full active part in revenue generation, cost reduction, cost savings, all expenditures are the light of corporate guidelines and implementation of the system and accurately accounted for, as follows:
Strictly reduce the costs and imputation, such as personnel costs, travel, utilities, office expenses, labor costs, telephone communications, hospitality etc according to the principle of actual recognition; depreciation of fixed assets can be used straight-line method (also known as straight-line method), the workload of law, accelerated depreciation methods such as double-declining balance method and the sum method; stock purchase can be FIFO, LIFO, weighted average method, moving average, individual law; materials Sales can be amortized over time, split amortization, amortization of sub-sub-average amortization; overhaul, advertising costs, rental fees, promotional fees, training fees, interest and other accrued and deferred charges can be taken; other receivable, accounts receivable etc can balance the percentage method, aging analysis, the percentage of credit law and specific identification method for bad debts and so on.

Through the analysis of cost accounting and then to fully mobilize full of enthusiasm, initiative, creativity, ensuring high-quality low-cost services, is conducive to unit income, and it helps those who are service benefits.

Target cost management method that is, income support, and Action to save, and post-assessment and audit. Specific methods are as follows:
First, according to the budgeted revenue. Shall not exceed the income standards for the relevant departments of the highest price guide.

Second of all items of expenditure are divided into direct and indirect costs, direct costs charged directly to cost to go through the allocation of indirect costs. Expenditure shall not exceed the maximum limit, otherwise than by a self-addressed.

Again on the revenue and expenditure accounts, were analyzed, which is well done, which is also in need of improvement, the only constant analyzed in order to continuously reduce costs, improve quality and efficiency.

Finally, assessment of achievement of goals and review its implementation can take place when necessary, external forces. Goal is to promote the assessment and implementation of the goals by the largest savings, the main purpose of the audit is to promote excellence costs. Links to free download http : / / www.hi138.com 4. measures to improve the hospital cost accounting

4.1 to establish cost accounting concepts. Modern cost accounting management system includes seven main areas, namely: a realistic cost estimate, the cost of scientific and rational decision-making, active advanced cost plan, the full implementation of cost control, timely and accurate cost accounting , comprehensive and objective cost analysis, rigorous and fair cost assessment. The seven aspects of each of the basic features, while interrelated, mutually reinforcing, while the human factor is to determine a hospital cost of high and low key. "people-oriented" cost management, to the employee creativity and enthusiasm to play a level as the main object, that person as a cost management center and starting point, to fully mobilize the broad masses of workers to manage and control the cost of creativity, enthusiasm, and thus to reduce and control costs, improve benefits.

4.2 sound system, costing the organization and management. Hospitals to give full attention to the role of cost accounting, preparation of a unified organization, the Economic management of hospitals combined to form the planning office and Finance Finance, the implementation of hospital-level unified leadership and management, has changed in the past between the Office of Finance and Economic Management self-contained, but the data provided and the cooperation between the relationship between cost accounting and cost control to properly resolve the operating mechanism. the Medical, pharmaceutical, in close cooperation to develop the cost control system, the relevant policies and measures to actively work to find ways to solve problems. administrative, back office with the times, a clear purpose of cost control, significance and role in enhancing the awareness of cost control, saving conscious culture, plugging, good saving habits so that it formed a central responsibility of all sectors of economic management, standardized, efficient, uniform cost control management system.

4.3 sound system hospital cost accounting system hospital cost accounting financial accounting system to the hospital and the relevant state rules and regulations as the basis of the socialist market economy, to adapt to the nature of the hospital's business and economic characteristics and internal management of the hospital's specific requirements, with other business systems, financial accounting system and other rules and regulations in harmony, in-depth research, mobilize the masses to conscientiously sum up the experience to be developed on the basis of Specific, including cost projections and decision-making system, fixed costs, planning, budgeting, cost control system, the cost accounting system, cost reporting system, the system cost analysis, cost assessment system, the hospital system and settlement system, the internal price, the cost of other relevant provisions hospital cost system, once enacted, to seriously implement the organization.

4.4 implementation of "three doctors" system of internal management with further market-oriented Health care reform, hospitals with their own reality, the implementation of "patient choice of doctors, three doctors responsible for the" system of internal management, improve the original bonus distribution, to introduce competition into all aspects of the hospital. worked out a system with three doctors responsible for the cost of health care system for the evaluation object, the implementation of self-restraint, self-motivated internal hospital management system. the doctor's knowledge about the value and practice norms so that the general medical patients to be recognized and accepted, to the hospital as a standard to measure the social value of medical work in the distribution of bonuses to front-line clinical tilt to the knowledge-based, technology-based, risk-based tilt, a greater contribution to the tilt. optimized the hospital's staffing so that all sections of the staffing, to further integrate science and technology. fully embodies the "Anlaoquchou, performance-related, hard work, Jiangqinfalan" internal distribution. to hospital bonus distribution plan is more reasonable and scientific.

4.5 improve the quality of cost accounting staff. The establishment of an ideological and moral good, full-time professional team of high-cost accounting, cost accounting is to improve the hospital premise and foundation work, therefore, to select a good cost accounting professionals, strengthen the political quality of its training, and pay close attention to improving the quality of the business can be carried out "to fill a vacancy, update, expansion of knowledge" as the theme of the training, take-the-job learning, to go out training, education visit, invited experts and scholars to give lectures and seminars held in the work report and other measures of high, medium, and the new recruits to participate in the early work of staff training, respectively, while enhancing the exchange of personnel and the introduction, continue to improve personnel structure, speed up economic management personnel of the hospital building of the pace of economic management to improve hospital hygiene standards.

In addition, hospitals should focus on full cost accounting combined with the quality of medical care in the accounting process, we consider the cost-effectiveness indicators, but also with bed occupancy rates, quality of care, quality of care, the number of received treatment, the growth rate times the operating table, and labor discipline patient evaluation of a combination of factors, from the entire staff to fully mobilize the enthusiasm and creativity.

In short, the hospital cost management is a comprehensive, complex, systems engineering, cost accounting is the market economy hospital management of core and key. Good job cost accounting and promoting health care quality improvement and operational cost reductions, workers in order to achieve the cohesion and competitiveness of the hospital, in order to achieve the hospital's rapid development.


References:
[1] China Association of Certified Public Accountants editor. Accounting.. 2006 China Financial and Economic Publishing House in April.

[2] Martin has learned, the hospital financial accounting, China Financial and Economic Publishing House, 2005 (7) Release 1.

[3] Wang YH, On the full-cost accounting, hospital management Soft Science of Health, 2005 (03).

[4] Lixin Chun, Wang Zhongxiao editor, hospital cost accounting. People's Medical Publishing House, 2003.3.

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