Economic accounting of hospital management system development and application

Paper Keywords: Economic Accounting Management System Accounting unit cost accounting unit bonus
Abstract: The hospital management function of the system of Economic accounting, Economic accounting system data flow. Detailed description of the system, the accounting unit, accounting unit costs, a key part of the bonus 3. Economic Accounting Management System for the hospital to obtain a better Economic and social benefits.

HIS system, the hospital successful development and Application of logistics management systems, I developed the hospital and hospital management system of economic accounting, economic accounting management system in the years of practice, through continuous improvement and perfection, has become a fairly standard to automatically income and expenditure accounts department sections of data collection, provide accounting data to adjust processing, combined with the quality of care department, computing departments bonuses and bonuses system. System to optimize the allocation of medical resources in our hospital and reduce hospital costs and improve health care quality, and enhance the competitiveness of the hospital has played a significant role in promoting.

1 system functions and business processes
1.1 System Function
Hospital economic accounting management system based on control hospital costs, increase hospital cost and improve the quality of medical services, better services for patients for the purpose of development. The system includes basic accounting data dictionary maintenance, data collection, accounting business processing and bonuses, statistical inquiry four parts. the basic data dictionary maintenance of financial accounting department number, account type and the proportion of revenue sharing between departments, accounting departments, type of commission by the ratio of revenue-sharing ratio, type of accounting and accounting control project maintenance functions such as dictionary data imputation in the end of each month, the system automatically imputation hospital accounting department of this month the normal amount of revenue settlement, out-patient departments, the amount of revenue, the amount of department costs, accounting business process is the amount of revenue accounting for revenue sharing between departments, computing department balances, calculation and payment of bonus sections, statistical inquiry is to provide accounting services related to data query and reporting capabilities.

Economic accounting data flow 1.2
The health care business unit is divided into independent accounting units, the accounting unit code number and the allocation of funds, a clear accounting of the scope of the hospital to determine the accounting of project types and prices of hospital services. In the record department of revenue accounting details, the details are recorded for each open single department and the implementation of sections of the accounting unit code, and accounting categories, record expenses in detail, the detail records for each accounting unit cost of funds and accounting class number. monthly billing department by the end of the system, the Executive departments, accounting categories HIS systematic extraction of the accounting department of medical revenue, according to accounting class and the proportion of revenue sharing between departments, dictionaries, computing clinical departments and medical departments of revenue, according to type of royalty accounting department by the proportion of the dictionary, computing departments of the net income, monthly expenses by the end of the system number, account type extract logistics management systems in the hospital accounting department costs. System sections using sections of the net income minus the balance of expenditure by departments, departments balance reference department quality assessment, the proportion of revenue share calculation sections dictionary bonus. economic accounting system data flow, see Figure 1.


Introduction 2 key part of the system
2.1 The accounting unit
Our hospital is the economic accounting of departmental cost accounting, the medical business sector as the economic accounting object of the unit method. The health care business by the Ministry, departments, laboratories and other focal points to establish a strict classification, accounting unit may be department or department group is assigned to each accounting unit and financial accounting unit code number, accounting unit and a separate water meter installed, the hospital issued financial accounting unit number corresponding to the funding card. in hospital logistics management system, accounting department of the costs are credited to the corresponding number of financial and accounting departments receive equipment, use of funds card thing, the system funded through the department funding the card number to identify the billing department number on the collar thing, the system can also be directly input to the accounting department funding department billing number , at the end of number pooling system according to department financial department costs. in the HIS system are recorded every detail of the medical income billing department and implementation of department code, calculate and aggregate income of the accounting department. by department code and department correspondence between financial numbers to calculate Net income accounting department.

2.2 The unit cost accounting
Service pricing system is the basis of hospital cost accounting management system, the hospital services in accordance with the pricing of hospital services pricing principles, cost accounting charges include labor costs, fixed assets, depreciation, repairs, equipment costs, protect the service class fees, Section medication, the other seven types of costs, the system of cost accounting of the various departments, according to the specific circumstances of each billing. on equipment costs, scientific medicine, the cost of security services, clothing and vehicle class user fees in the event of time, place, the system uses sections financial card billing credit card on the human cost of fees, the cost of security services category cooling water and heating costs, leasing costs, at the end of direct funding for No entry sections of department service charges, depreciation of fixed assets depreciation method is used directly in the fixed depreciation period, the average value of the assets to share. Links http://www.hi138.com Research Papers Download
Of medical expenses not directly related to management, hospital costs and hospital financial information costs, expenses only as a hospital, not departments share, excluding the cost of departments, thus reducing the difficulty of accounting would be more objective and scientific sections of the balance of payments reflects surplus situation, mobilize the enthusiasm of employees.

2.3 bonus
Net income less the department calculated the cost of spending departments are departments balances, balances with departments, departments of medical quality assessment indicators, the proportion of revenue sharing under the dictionary sections should automatically calculate the bonus. System is mainly provided through the monthly change in sections of fixed assets, depreciation, to adjust the expenses department costs to maintain the stability of departments monthly bonus, when a department this month's net income is too low, the system can reduce this by adjusting the departments of the month depreciation of fixed assets, reduce department costs, so this month's prize tend to be stable, when the department this month, net income is very high, the departments of the month by increasing the amount of depreciation of fixed assets, increase department costs, so that bonuses tend to be stable this month. medical quality assessment indicators include the amount of drug-sensitive ranking, patient satisfaction degrees, bed turnover rate, average daily cost of inpatient, outpatient attendance costs, consumables costs account for the proportion of medical costs, more use of health care quality assessment indicators system of the weight value set bonus sections. In addition the system also set a different disease drugs the proportion of total medical expenses cost control standards, the proportion of drugs beyond the control of department standards, press out the excess value of the ratio of net monthly sections with prize money earnings. system provides special sections regulatory function of the proportion of revenue extraction in order to improve pediatrics, rehabilitation and other social benefits greater than the cost of the special bonus sections, and set the back cover of these special sections of the bonus features.

3 Application Effect
Economic Accounting Management System, the implementation of the accounting department revenues, expenditures, health indicators of quality and bonuses linked to the theme of "quality, high efficiency, low consumption," the goal mobilize the enthusiasm of employees, reducing waste, improve quality of medical services . inpatient department patients with normal calculation of income only settlement costs, resulting from the settlement of the arrears are not included in cost of revenue department, the implementation of measures to promote timely reminder deposit departments, reduce the settlement time discharged patients, patients evasion phenomenon significantly. implement health care quality indicators and bonuses, to further reduce the drugs and consumables in the proportion of medical costs, the proportion of all hospital drug control in 459 / 6 or less, the proportion of high-value consumables at 4 or less, reducing patient medical expenses. to the whole hospital cost accounting economic management as the core of innovation, planning a small accounting unit, optimize resource allocation, hospital savings of more than million a year, reduce hospital costs, improve the drawbacks of overstaffing, medical staff working overtime, doing everything possible to use services attract sources, utilization of the hospital wards to 98 or more. Links http://www.hi138.com Research Papers Download