Hospital, the integration of accounting and cost accounting

[Abstract] With the increasingly competitive Health care market, how to further improve the cost-effectiveness of hospital and accounting, to meet the needs of Economic management, better use of Economic management functions of accounting, is the most important issue facing accountants. At this stage, accounting and the integration of Cost Accounting is an excellent management practices, is worth promoting.

[Keywords:] hospital; accounting; Cost Accounting; integration

China's current <<hospital accounting system>> since the 1998 promulgation and implementation, financial management for hospitals standardize and improve the quality of hospital accounting, are very good effects. But in the face of the deepening Health care reform and medical market changes and fierce competition, the existing <<hospital accounting system>> in some ways it shows more and more limitations. especially in the hospital accounting and Cost Accounting, and be further improved. I believe that Hospital Cost Accounting and accounting integration is feasible.


First, the hospital Cost Accounting and accounting concepts

Hospital Cost Accounting is in the hospital for its prevention, treatment, rehabilitation and other medical services consumed in the process of material value and the value of the accounting necessary labor, that is in the process of hospital activities, living labor and the total consumption of materialized labor. It consists of labor, operating expenses, official fees, materials costs, depreciation of fixed assets and management fees, the cost of six categories form. The hospital cost accounting approach is taken to reflect Health care activities in order to achieve the financial position and operating results of the objective is to adapt to the community hospital Health care cost accounting and hospital of their own Development needs. hospital cost accounting according to the Economic responsibility center can be divided into: medical units, drug units, service units.


Second, the hospital integrated accounting and cost accounting role

Integration of accounting and cost accounting, information technology is the use of hospital data, a variety of business systems through the network of automatic data collection and generate business-related accounting documents. That is, when an accounting documents related to the cost of property, the system will cost converted to cost data, that is, in accounting, auditing, and closing the same automatically generated cost data and cost accounting documents to achieve data consistency, so that consistent accounting and cost accounting, integrated. hospital accounting and cost accounting The role of integration in the following aspects.

(A) to promote the hospital's own Development
The existing number of Health care pricing is reasonable and not based, non-profit medical institutions while the government financial assistance in the enjoyment of the same time, they become difficult. Cost is a rational allocation of resources on behalf of the management approach is the use of resources , benefits, costs and reasonable evaluation of the comprehensive index. Hospitals should adhere to the social benefits of the first premise to increase revenue, with the lowest cost of providing the best service. This is consistent with business objectives Hospital of the market economy, namely, survival, Development and profits. Otherwise, the hospital will in the fierce competition in the shrinking health care market, not to mention the improvement of technology and scale of Development, can not guarantee to provide services for the health of the people.

(B) improve the quality of accounting information in hospital
The hospital in accounting method is not clear because the subject of accounting and accounting assumptions are not sustained during the entire financial accounting work led to a situation into a loss, the financial sector much data using the data provided by departments questioned the work of financial institutions in the state of the passive will gradually lose under the authority of management is not conducive to the Development of medical institutions. costing and accounting integration, will be able to extend the reach of financial management in all medical institutions, accounting entity, or even important projects, costing the rich enough to provide data management, including cost information for individual departments, a comprehensive project cost information, etc., so that the quality of accounting information to be radically improved.

(C) help to improve the efficiency of hospital
Cost accounting is not a simple upgrade, but the entire management system upgrade, it will facilitate the successful implementation of the management accounting unit to achieve a qualitative leap. Significance of cost accounting in the management of the hospital management is to achieve can details of the implementation of the control, the combination of reasonable medical procedures, to control the medical process, which not only help improve the efficiency of the hospital patients are more conducive to reducing health care costs.


Third, the implementation of hospital accounting and cost accounting measures for the integration of

(A) the objectives of cost accounting and management accounting together
According to the requirements of accounting management by objectives, with the conditions in those hospitals, the implementation of target costing. This cost accounting requirements and improve various consumption quota, price plans, the preparation of cost estimates and a variety of services target cost as the basis for cost control . in the hospital costs incurred in the course of operation, the cost difference to the accounting organization in a timely manner, and analyzes the reasons for cost differences in order to take appropriate measures to control costs, the implementation cost of preventive management. In such a cost accounting system, hospitals and its sector, the actual cost is the cost and the cost difference from the target composition. reposted elsewhere in the Research Papers Download http://www.hi138.com (b) a sound and effective financial regulation and supervision system
First, we must ensure the quality of financial information on the development of regulations, its management, management, management responsibilities and rights, and providing false financial information to make clear that punishment, etc., to strengthen the quality of financial information to provide legal basis. Second, the 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 and supervision in which all are concerned about the Economic benefits and construction of hospitals. Fourth, the total accounting system of hospital the building to increase the strength of financial supervision in hospital. Fifth, leadership and finance staff at all levels of thinking and professional quality, which is the fundamental guarantee for improving financial supervision, but also Economic and social benefits the hospital simply to ensure continuous improvement.

(C) the establishment of a people-oriented accounting and cost accounting mechanisms
Hospital Development Goals requires the joint efforts of the hospital staff because the hospital accounting and cost accounting, the people's initiative is very important to build people-oriented accounting and cost accounting mechanism has been accepted by more and more hospitals to ensure that members of the hospital has a capacity level of integrity and accounting and cost accounting is a key factor in effective. so it is necessary to strengthen internal accounting management of the hospital, set up accounting staff to make ethical values, so that accounting personnel aware of the accounting integrity and professional ethics importance. continue to strengthen the continuing Education of accounting personnel, attention to business skills training to enhance their ability to work, to avoid distortion of accounting information caused by technical errors, while the accounting staff of professional ethics training and Education in areas such as anti-corruption .

(D) the establishment of hospital internal network platform
With the maturing of accounting work, particularly the work of the increasingly sophisticated computerized accounting, basic data collection more complete, cost accounting departments have gradually matured. Hospital cost accounting major processes are as follows: beginning of each month to collect income, expenditure raw data - Direct cost data included direct and indirect costs in accordance with the principles established by the formation of department expenditures by level sharing working papers - to organize completed the income and expenditure balance of payments data to form detailed accounting ledger department and distributed to various departments to prepare for Reconciliation use of accounting tables. detailed accounting in the department balance sheet, income from outpatient and emergency and hospital income, drug income and outgoing income. Accounts of medical income is direct income of the department, the department created its own income, not assigned to other departments; drug income, delivery is the income accounting department indirect income, that is, from two or more sections together to complete the income, such as pharmaceuticals, inspection and examination and other income classes. monthly income data are generated, it will directly income and indirect income data in accordance with the billing department and the implementation of the principle of separate departments, directly included in the direct income and indirect income attributed to the revenue departments were fully included in the principle of detailed accounting of all income and expenditure sections of the table; expenditure data, the monthly were collected from a professional financial software expenditure data of the department.

Hospital cost accounting integration to accounting and financial work from the hospital to improve financial management, financial accounting, so as to promote rational use of hospital human, material and financial resources, to reduce the cost of consumption, improve management of costs, increase revenue for hospitals to provide patients with high-quality , efficient and low consumption of services, improving hospital economic efficiency. this hospital administrators should pay attention to, understand and explore the hospital cost accounting and accounting development trend, development of the actual situation for the hospital management plans and measures to continuously improve optimize the accounting management system.


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