An Analysis of Hospital Cost Control and Accounting Methods
Hospital cost accounting refers to an economic management activity that classifies, records, collects, distributes and analyzes reports on the consumptions in the process of medical services, and provides relevant cost information. The following is a research paper on hospital cost control and accounting that I have collected and organized for you.
Abstract: The level of cost and expense control of the hospital reflects the management level of the hospital and plays an important role in the development of the hospital. Therefore, it is necessary to pay attention to the control of costs and expenses, adopt scientific management methods, fully utilize human, material and financial resources, improve efficiency, reduce costs, enhance the market competitiveness of the hospital, and improve the social and economic benefits of the hospital.
Keywords: Hospital Control Costs
With the reform of the health care system continues to deepen, hospitals at all levels are facing a more serious test of survival and development. Increasingly fierce medical market, the hospital must adapt to the reform of the medical system, survival and development in the competition, the introduction of advanced business management methods is imperative. Therefore, to maximize the social and economic benefits of the hospital, the control of hospital costs is particularly important.
First, the establishment of the hospital cost control process
1, analysis of historical data and information, combined with the hospital's business development plan for the current year, to establish the cost control objectives, the establishment of a comprehensive budget system, according to the expenditure budget arrangements for funds to ensure the rational use of funds.
2, the collection of data, comprehensive cost accounting.
3, the water, electricity and gas, office supplies, sanitary materials and other sections of the controllable costs of the implementation of quota management, over the quota part of the direct deduction of section performance pay.
4, according to the results of cost accounting to prepare cost analysis report.
Second, cost control methods
1, the control of personnel expenses. Personnel expenses are mainly salaries, allowances, performance, social security fees, housing fund and other expenditures. Hospital personnel funds unreasonable arrangements will affect the operation and management of the hospital, too high will crowd other costs, personnel funds too low is not conducive to mobilize the enthusiasm of the staff. According to the function of the position, rational allocation of staffing for each position, reduce the number of managers, save labor costs, and improve the efficiency of the staff. Establish a scientific and effective performance allocation system, strengthen the assessment, thereby strengthening the staff's sense of service, innovation, competition, risk awareness, give full play to and use of resources, maximize and mobilize the enthusiasm of the staff, so that human resources can be maximized, so as to effectively control and reduce staffing costs.
2, health materials, drug costs control. Health materials and drug expenditures account for a very large proportion of hospital expenditures, so the hospital's control of health materials and drug costs is particularly important. The hospital should set up a purchasing center, responsible for the procurement of all materials in the hospital, the use of public bidding, bidding and other ways to standardize the procurement, reduce the cost of procurement. The use of software to scientifically develop procurement plans, a small number of times into the goods, reasonable stocking, reduce inventory turnover days, with the least amount of money and the smallest inventory to ensure that the needs of the clinical departments, to reduce the cost of the purpose of the reserve.
Realize the high value of consumables? The high value consumables are tracked and controlled by auditing the materials used case by case for ward, bed number, patient name, material name, specification, quantity, amount, and the surgeon and nurse.
Combined with the different nature of each department to develop the proportion of drugs, monthly assessment, and performance linked to further reduce the proportion of drugs, effective control of drug costs.
3, the control of operational costs. Operational costs include water, electricity, gas, vehicle consumption costs and financial costs, etc.
Water, electricity, gas, vehicle consumption costs and financial costs.
Water, electricity, gas consumption involves clinical, medical technology, management and other hospital departments and each employee, becoming a management difficulty, so the development of a perfect energy-saving management system to ensure that the control of water, electricity, gas costs. In the hospital set up an energy-saving working group, the hospital energy-saving work arrangements, deployment, and do a good job of energy consumption analysis, responsible for the hospital staff energy-saving education and technical training, publicity to save every drop of electricity, every one degree of water, and develop a good habit of turning off the lights, turning off the water, and put an end to the phenomenon of long bright lights, long running water, air-conditioning temperature is set at more than 26 degrees in the summer, and air-conditioning temperature is set to less than 20 degrees in winter. The contracting of the water, electricity and gas group has improved the initiative of the water, electricity and gas maintenance staff, and even if there is no section to report repairs, they regularly inspect the sections to find problems and solve them in time, which not only ensures the normal use of water, electricity and gas in the whole hospital, but also reduces the cost of maintenance. The cost of water and electricity is included in the cost of each section according to the actual amount incurred, to strengthen the sense of savings in the section, to reduce the cost of the section.
Hospital vehicle costs include fuel, maintenance, bridge and road tolls, insurance, driver subsidies, parking fees. In the spirit of? safe, timely, efficient, economical? the principle of safety, timely, efficient, economical, vehicles to establish management files, record vehicle operation, refueling, maintenance and insurance. Each vehicle is equipped with a traveling record book, which is filled out by the driver himself and regularly checked by the office staff. Vehicles to implement designated maintenance, strict fulfillment of the approval procedures. Vehicles apply IC card refueling, recharge at the right time and in the right amount. Do a good job of vehicle maintenance, always keep the vehicle in good technical condition. Office personnel must strictly in accordance with the relevant provisions of the dispatch, in mastering the vehicle fuel consumption, maintenance, use of the situation based on the development of the month's vehicle cost expenditure plan, the vehicle cost control in the budget range.
The introduction of zero inventory management management model, to avoid the risk of inventory backlog and expiration, reduce the use of inventory funds, reduce the cost of financial expenses. Hospitals' overdue claims increase hospital costs, so hospitals must strengthen the collection and cleanup of accounts receivable.
Cleaning, security, washing the implementation of socialized services, the hospital and the property company signed a contract, the property company is responsible for the hospital's logistical services, the Logistics and Security Department, the Security Department of the property company's services supervision and management to ensure the quality of service. The implementation of property management, effectively reducing the cost of utilities and labor costs.
4, the control of management costs. Hospital . Management costs are a variety of costs incurred by the functional departments, the control of office expenses, telephone charges, reception costs, can effectively reduce costs.
Office expenses to implement quota management, the development of various sections of office supplies and computer supplies for the implementation of standards, the implementation of overspending part of the first audit, and then use, and practice economy, the section of the increase in expenditure is not higher than the magnitude of the same period of business income.
For hospitality meals, the reception department is required to fill out a reception approval form, which can only be received after approval, and limit the number of accompanying guests. The grade of cigarettes and alcohol is strictly controlled. Finance Section of the reimbursement of tobacco and alcohol costs, requiring the use of tobacco and alcohol with the signature of the user's detailed list; meals with the dean's approval sheet. To hospital weekly meeting, staff council and other forms of public official reception costs. Develop functional department work objectives, cost control into the assessment.
5, the control of health insurance costs. Because of the expansion of universal health insurance coverage, the hospital health insurance income accounted for a large proportion of medical income. The high and low income of health insurance, health insurance structure directly affects the economic efficiency of the hospital, health insurance control of costs, forcing hospitals to reduce costs.
Hospitals want to develop, the level of service to the health insurance population plays a decisive role. Therefore, the clinical departments to change the idea of simply for the patients, to master the health insurance policy, control the average cost, the proportion of drugs, the rational use of health insurance funds, reduce operating costs.
Three, strengthen the cost accounting