Cost management in hospital use and development

[Abstract] hospital Cost Accounting management, there is no ready-made models and methods, only in practice, and continue to explore, learn and lessons learned, the times, blaze new trails, combined with national condition, the hospital needs of the situation, through economic management tools, to ensure the hospital Medical treatment, teaching, Research and sustainable development.

[Keywords:] hospital; Cost Accounting; Cost Management

Hospital implementation of Cost Accounting management of the Hospital and Health System Reform in China to adapt to the socialist market economy, the inevitable trend of development, but also Health care industry into the inevitable result of the market to compete. Costing as an effective enterprise management tool, how to successfully the use of Medical services and hospital management, hospital management and Research tasks facing the subject. modern Cost Management of many new business ideas and management models, the hospital the same trend also concerned about the Cost Management must be with the State Pharmaceutical Health system reform and economic development continue to practice the scientific concept of development changes in a timely update and strengthen the concept of Cost Management Cost Accounting management.


First, strengthen the basic requirements of hospital Cost Management

(A) establish and improve Cost Management organization system
Hospital Cost Management involves hospitals and departments (sections), and the interests of workers in three areas, in order to ensure the smooth progress of this work, the hospital to build a strong, functional departments to work together costing management organizations.

(B) to do the basic work of Cost Accounting
Hospital Cost Accounting is the process of Medical service activities, the labor cost for a complete and systematic records and numerical analysis, and the control and assessment. To carry out the hospital cost accounting is a prerequisite for better Cost Management, economic management is the key link in the hospital; carried out Costing can keep abreast of the cost of implementation, analysis of the reasons for the cost of lifting, tap potential, improve management, reduce labor consumption; for national hospitals and establishing reasonable standards of compensation policy and provide reference for Medical charges. gradually changed into the past the hospital regardless of the cost, excluding output benefits, the lack of rigorous accounting of the phenomenon of internal economy, while capital verification, and improve asset management system, the development of rational consumption norms, improve the original records and internal accounting system; development expenditure of the approval authority so explicitly.

(C) limits the fees correctly classified
Key is to distinguish between costs and other expenses of the boundaries; costs and special spending limits; direct costs and indirect costs of the boundary; capital expenditure and revenue expenditure limits and so on.

(D) the establishment of hospital cost accounting service system
Because cost accounting is different from financial accounting, and the existing hospital financial systems and accounting systems for cost accounting did not make specific provisions, the hospital prior to making cost accounting, Cost Management and cost accounting should be based on the need to establish cost accounting system of accounts and books easy to attribute the cost of fees and sharing.


Second, from the current budget and final account management to the development of cost accounting management

Budget and final accounts to reflect the hospital management to comprehensive Medical services in the completion of the financial scale of the task and the level of protection of the funds will help hospital leaders work to strengthen financial guidance to ensure the proper use of funds the direction of the hospital, and the next higher level allocated funds and hospital medical expenses caused by the amount of income within the fair use, to achieve a balanced budget. budgets and final accounts management to some extent, although spending on hospital plans to play the role of regulation and supervision, but in the implementation process, but also there is heavy income, spending light, heavy additional, light efficiency, weight allocation, light accounting and other issues. In the new medical and Health system and market economy conditions, simply relying on pre-and final accounts, the hospital can not meet the requirements of sustainable development hospital urgent need to strengthen re-spending, heavy-effectiveness, cost accounting management accounting emphasis on hospital cost effective control of consumption, so that hospital economic management from extensive to intensive, from qualitative to quantitative management, and improving its management efficiency, to the enterprise business-type management development, and actively explore the development of the national medical and Health system of hospital economic management direction for the next lay the foundation for health system reform, establishment of efficient medical and health standard operating mechanism. reposted elsewhere in the Research Papers Download http:/ / www.hi138.com Third, the hospital is a simple accounting to the accounting department, accounting disease, health care accounted for the development of the project

(A) of the accounting department
Hospital department is the cost of direct use and consumption of the unit, based on hospital accounting department for the accounting unit of the department, the department of revenue to carry out business activities and labor-consuming, labor achievements recorded, calculate, analyze, compare, summarize, a hospital economic management The important part is the basis of hospital economic accounting. each hospital according to the actual situation of our hospital to choose, explore the accounting form, and there is no uniform pattern. through sound cost-benefit accounting departments, management accountability, clear hospitals and sectoral responsibility to mobilize the enthusiasm of staff to increase revenue, so that the hospital staff involved in economic management and economic accounting, the stronger sense of responsibility, enhance economic efficiency and effective cost control. by accounting departments can also reflect the various sections between the initial management, price, efficiency, effectiveness and other issues will help the hospital take the high-quality, high efficiency, low consumption of sustainable development.

(B) of the disease accounting
Hospital medical services for each type of disease diagnosis and treatment to disease is costing each unit, the establishment of a standard single disease treatment costs, to reflect the treatment of each disease the level of efficiency and cost. To its different times and comparing different hospitals, to reflect the hospital medical technology and management effectiveness, and comparative analysis of the actual cost of disease, identify the reasons for the differences caused, for the cost of a single disease-based cost data provided by paid, there will be conducive to the hospital cost control and supervision, improve the competitiveness of the hospital in the market to provide patients with a clearly white consumer services.

(C) Medical Project Accounting
Directly to the individual costs to specific medical items, so a more accurate cost accounting, cost accounting responsibilities clearer, more specific cost accounting management is the ultimate goal of hospital cost accounting. The accounting used for service pricing, investment feasibility studies, paid pay, benefits assessment for the new health reform program to provide an effective cost accounting reference.


Fourth, by the incomplete development of cost accounting to the full-cost accounting management

Hospital cost accounting has just introduced their poor foundation, should be included in the cost of many items, such as salaries, fixed assets, depreciation, administrative expenses, indirect costs were not included in the cost. This is not entirely under the cost accounting system cost data, the cost of lack of important contents of the inaccuracies, and even lead to loss of state assets, the next step in medical and health system costs of public hospitals in the state without compensation basis, is not conducive to the implementation of the new health reform program and the relevant economic decision-making . To this end, the hospital cost accounting to meet the development trend of cost accounting by the incomplete development of the full cost accounting management. full cost accounting is a full participation of all elements of the comprehensive control of the whole process of cost accounting management system, which horizontal cooperation is conducive to high quality, high efficiency, low consumption of management objectives; will help improve the overall management of the hospital; will help improve efficiency in the use of health resources; help to reduce costs, reduce the burden on the patients, in order to further improve the hospital's social and economic benefits.


Fifth, cost accounting management tools from the traditional manual way to network Cost Management development

Covers a wide range of medical services because of their professional meticulous division of labor and social security departments of all disciplines and close ties between the complex, with medical services by the project billing, cost accounting data in heterogeneous, if the statistical accounting by hand, without the heavy workload accurate. Therefore, the hospital must adapt to the knowledge economy, network economy development, the use of modern computer networks network management, cost accounting, information technology, automation, scientific, and strive to maximize the cost accounting data collection, storage, transmission , summary, analysis and timely, accurate, convenient, sharing, and reliable, cost accounting management to improve the quality and efficiency.


Sixth, strengthen the hospital Cost Management should handle some relation

(A) the financial relationship between management and Cost Management
Financial management is the basis of Cost Management, Cost Management is the extension of financial management. Be based on financial management, innovative Cost Management, a good combination of the two, the level of economic management to promote the improvement of the hospital.

(B) the relationship between quality and cost
Hospitals can not improve service quality as a pretext to ignore the costs, it can not be ignored in order to save costs of medical service quality, and to strive to improve the quality of services while focusing on cost savings, and correctly handle the relationship between quality and cost to achieve the unity of the two .

(C) the relationship between economic and social benefits
All health reform measures to improve the social benefits should be the highest principle of economic efficiency must be subordinate to social benefits. Strengthening hospital Cost Management, the implementation of cost accounting, is to "achieve relatively low costs with better medical services," the Health Reform target, followed by improving the economic benefits of running the hospital. Therefore, it is necessary to prevent the simple pursuit of economic benefits at the expense of the hospital social behavior, but also to prevent the pursuit of sensationalism and not talk about social and economic behavior. We must correctly handle the relationship between good social and economic benefits, we must establish health services for the people wholeheartedly the idea, adhere to the patient-centered, quality as the core purpose of running the hospitals, continue to strengthen their own inner construction, to provide quality services for the people's health, efforts to improve Hospital own social credibility and visibility. the only way to improve social and economic benefits to run the hospital in order to achieve win-win situation between the two, so that hospitals in the medical and health system and competitive market economy to create life, full of vitality and development of the hospital. ●

[References]
[1] WANG Su-zhen. Cost Accounting in hospital management of [J]. Modern Medical Health Journal, 2005,21 (20). Links http://www.hi138.com Research Papers Download