Strengthen the market economy Hospital Cost Accounting

[Abstract] market economy, in order to strengthen hospital management, updating the concept of hospital Economic management and enhance the competitiveness of the hospital, the hospital must implement effective Cost Accounting management. The paper analyzes the content of hospital Cost Accounting and Cost Accounting to carry out Medical necessity, and discussed some of the specific Cost Accounting methods.

[Keywords:] market economy; hospital; Cost Accounting

As China's market economy and the deepening of reform and development of Health and Medical insurance, pharmaceutical production and circulation system, the hospital faces enormous challenges. This hospital must strengthen the hospital's internal management, improve their internal mechanisms, a clear start of Economic responsibility to improve the technological level of the hospital, the service level, efficiency level, in order to survive in the competition, development, and innovation. And the hospital cost accounting requirements of the law of value is to manage corporate accounting theory is used in a hospital methods.


First, the hospital cost accounting of the content and the need for the implementation of

(A) the content of hospital cost accounting
Medical and Health services costs incurred in the course of the materialized labor and living labor cost combined. It cost structure consists of the following six categories: cost of labor, business costs, business costs, raw material costs, depreciation of fixed assets and management fees. Hospitals to implement cost accounting , from accounting to the accounting by budget cost accounting, management accounting change; from the accounting system is cash basis to accrual basis of fundamental change. hospitals to implement cost accounting, is the current competitive Health care market demands, the requirements of the law of value, but also deepen the hospital financial system reform.

(B) the need for the implementation of hospital cost accounting
Since the founding of most of our hospitals are public hospitals, mainly to reflect the social welfare, regardless of the cost input, output, excluding benefits. A single system, the mechanism is not active, market awareness is not strong, long-term dependence and so on, rely on, to live. With Health care reform and Health insurance system reform, government subsidies to support the hospital's budget for the continuous decrease in the objective to run the load on the hospital continues to increase, the hospital survival and development of more and more dependent on the hospital's own Medical services operating income. Cost is a comprehensive financial indicators, the cost of formation and the cost of Fasheng Medical services throughout the entire process. hospitals and departments at all levels and aspects of work performance problems, quality of service strengths and weaknesses, inspection, drug Shipi reasonable level of material consumption goods, labor productivity, how, how much funds used, etc., will eventually be integrated in the cost reflected in the indicators. visible costs like a mirror, to accurately reflect the hospital input - output level of efficiency. Second , from the Character of the hospital costs, hospitals with high fixed costs (of the total income of 30% to 60%); employing high cost (about 30% of the total cost to 35%); indirect costs of the large number of cost-sharing, and the number of departments huge cost of sharing the lack of clear standards. but in a certain price and technical management level, the cost has its standards, more than the standard, is clearly a waste, the cost of waste can not be borne by the patients, there are provisions for state medical fees, but also by insurance coverage limits, the hospital itself can only reduce the accumulation of its own development. must be cost accounting, through cost analysis, cost control. So, the cost savings can be used to develop both hospitals, but also for employee benefits, can also be used to reduce health care prices, competitiveness, and seek sustainable development.


Second, the measures of hospital cost accounting

(A) increasing awareness of cost accounting
Emphasized the Economic benefits of the hospital cost accounting, which is necessary to consume as little as possible to obtain as many results. Such as a relatively fixed on the principle of fixed costs, both correctly reflect the current month or quarter, the level of fixed costs, fixed costs and enhance control, prevent duplication and waste of assets; of new equipment purchased or scrapped, according to the principle of full cost accounting in a timely manner its receipt or less depreciation, to encourage departments to develop new technology, optimize the device structure. in terms of cost Management of the implementation of full management, because man is the most active factor in productivity, the role of people's initiative is difficult to estimate, each person's activity and the formation of costs directly or indirectly. Thus, from the leadership to Each health care workers and staff costs should be clearly aware of their responsibilities, to improve cost-consciousness, to improve cost management, we continue to lower the cost to become a conscious action to make cost management based on reliable mass basis. transfected affixed to the Research Papers Download http://www.hi138.com (b) improve the cost accounting system construction
Only by establishing a sound internal incentive and restraint mechanisms, the strengthening of cost projections, cost control, cost accounting, performance evaluation, cost management as the main content, effective use of human, material, financial and other resources, in order to improve the competitiveness of the hospital, the medical market share . First of all, the hospital should be managed according to their needs, drawing on corporate cost accounting and cost management of mature experience and practices, development of effective cost accounting methods, including the establishment of the network cost accounting and cost management organization, standard accounting unit of income, expense items and payments scope, responsibilities and improve cost-accounting system, the establishment of cost assessment index system, to carry out cost-benefit analysis and evaluation and so on. Next, in the hospital should be fully operational within the project cost and the single disease cost accounting, cost advantages for the construction of hospital management and price competitive advantage.

(C) establish and improve cost accounting management agencies
Cost management institutions can establish and improve financial management and Economic management of organic unity, to achieve the hospital management of Economic accounting, and economic efficiency, unity. From the long-term development, the hospital's financial management organization should be combined with highly concentrated and relatively dispersed, the highly centralized management decision-making is relatively decentralized management and executives. hospital economic management system of economic management office or the form of economic management committee directly under the head of hospital, so that a variety of high concentration of economic information and decision-making; Finance or economic Management Section in the form of economic advisers or assistants, distributed to all financial responsibility center responsible for the implementation of appropriate economic management. This combination of highly concentrated and relatively dispersed system of economic management, organizational structure and management, will benefit the hospital economic communication and sharing of information is conducive to the unity of economic decision-making, hospital-wide coherence in economic performance and economic efficiency.

(D) improve relevant financial regulations and supervision system
This is to strengthen an important component of hospital cost accounting. One is to formulate relevant financial information to ensure the quality of regulations, its management, management, management responsibilities and rights, and providing false financial information to make the punishment so clearly defined, to strengthen the quality of financial information management to provide a legal basis. Second, make full use of legal means to protect the financial staff duties according to law, to ensure true and reliable financial information. Third, improve the social supervision system, the formation came from inside to outside care and supervision economic benefits and construction of the hospital. Fourth, the total accounting system of hospital construction, to increase the strength of financial supervision in hospital.

(E) to correctly handle the relationships
Quality of medical services the way first, the relationship between technology and cost. Hospital cost accounting is to better use of existing people, talents and material resources to promote the hospital and technological progress and development of medical science to better serve people's health services. hospitals can not be ignored in order to save costs of medical service quality and level of medical technology, but also to improve the quality of medical services can not and technology as an excuse to ignore the cost accounting. Second, we must correctly handle the relationship between economic and social benefits. hospitals should be the pursuit of social efficiency as the highest standards in pursuit of best value for money for the protection, hospital cost accounting is to maximize social and economic benefits only way. in the implementation of cost accounting process, it is necessary to prevent the simple pursuit of economic benefits at the expense of social benefits behavior, but also to prevent the pursuit of social behavior and not about economic benefits, only the combination of the two in order to ensure healthy and orderly development of the hospital.


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