Hospital cost management problems and countermeasures

The cost management work of the hospital is an important part of the hospital management work, and has an important role in the future development of the hospital.

Abstract:

In order to better standardize the financial management of China's hospitals, to develop unified management standards, and to strengthen the operational aspects of financial management, China issued the Hospital Accounting System and Hospital Financial System in 2011, and began to implement them comprehensively throughout the country in the second year. The promulgation of the new system further standardizes the financial management of hospitals, how to better complete the hospital cost management work under the new financial accounting system, improve the accuracy and authenticity of cost accounting, and promote the hospital financial cost management work to become more standardized many of the current hospital management is urgently needed to solve the problem. This paper focuses on the characteristics of the new financial accounting system, how to strengthen the hospital cost management work to analyze, and put forward effective countermeasures.

Keywords:

New accounting system; cost management; countermeasures

Hospitals belong to the public welfare institutions, want to better develop in the current market economy competition, it is necessary to standardize management. Hospital cost management is the basis of management, effective cost management, can reasonably control a variety of expenses, reduce hospital operating costs, improve the efficiency of capital utilization.

First, the characteristics of the new financial accounting system

The new financial accounting system of the object of cost accounting, cost management objectives, cost analysis, cost scope and cost sharing and several other aspects of the process have been carefully specified, to further improve the hospital's cost management and accounting system has a guiding role, and its features are: Accrual system as the basis for the preparation, pay attention to cost accounting work; adjust the drug income and expenditure accounting system, change the traditional hospital income and expenditure distribution model, change the traditional situation of drugs for doctors; the introduction of the statement audit system, further improve the financial reporting system; the introduction of the fixed asset accounting system, improve the inherent assets depreciation system; further strengthen the budget management, the budget to enhance the binding force.

Second, the new financial accounting system under the hospital cost management problems

The financial cost of the hospital refers to the hospital in the process of carrying out medical services work must be spent on the consumption of labor, the consumption of such a form of monetary expression, which specifically includes medical expenses, administrative costs, treatment of materials to be consumed, Depreciation of fixed assets and overhaul fund and many other aspects. Before the implementation of the new accounting system, many hospitals in the cost management work is not perfect, cost management is not detailed, resulting in cost accounting can not play a due role, the main factors of this situation are the following aspects:

(a) hospital financial cost management concepts lagging behind

By the management concepts of the lagging behind and the limitations of the limitations of the process of operation of the hospitals. People are too busy, inaccurate costing, loss of assets, waste of resources and low efficiency often occurs, the management of hospitals in general: although the financial cost management work is very concerned, but in the implementation of the specific responsibility is obviously insufficient; attention to cost management focus on the cost of the aftermath of the cost of the accounting, the cost of the analysis and control of ex ante and in the event of a markedly insufficient; on the over-excessive attention to the management of the direct cost of some indirect cost management, but rarely involved in the management of the indirect cost of the cost of the hospitals of the hospitals of the hospitals of the hospitals of the world. And some indirect cost management is rarely involved; the cost management of some business departments attach great importance to some functional departments do not pay attention to the management. At the same time, with the increase in national investment in health care, many hospitals are very frequent replacement of equipment, some of the elimination of equipment, although still valuable, but not fully utilized, the hospital supervisory department is not able to play a full role in the supervision of the utility, resulting in a large amount of waste of resources and funds, the hospital financial costs to further increase.

(ii) hospital financial costing ignore intangible assets

Currently, many hospitals in the financial costing process only accounting for tangible assets, such as personnel costs, equipment costs, fixed assets, etc., but very little accounting for intangible assets, of which the intangible assets refers to although the economic value, but there is no physical form of embodiment, which can be used to give the user some kind of right. The assets, such as patents, trademarks, etc., because these intangible assets for a long time without cost accounting, resulting in the hospital ignored a lot of benefits.

For some clinical departments to eliminate the old equipment and replacement of new equipment work without scientific evidence, for some of the old equipment out of the often only need to be in charge of the leadership agreed to replace the equipment, and equipment, the use of time, use of the state of whether or not it can be repaired and so on have not carried out investigations and accounting, the practice of cost management has had a serious impact, resulting in the cost of the hospital, and the cost of the equipment, and the cost of the equipment. This practice has a serious impact on the management of the work, resulting in a large amount of waste of resources.

(D) health materials accounting there is a huge deviation

Hospitals use a variety of health materials, many items, and there are many differences in the standard, coupled with China's current accounting for health materials has not been specific provisions, resulting in a lot of health materials and the actual accounts of the existence of the deviation of the situation.

Three, the new accounting system to strengthen the hospital cost management of effective measures

(a) improve the leadership of the understanding of the cost management

The hospital leadership must be fully aware of the importance of the cost management of the hospital management, the work must be attached importance to the backwardness of some of the traditional way of managing the must be improved as soon as possible, according to the new accounting system. Improve as soon as possible, according to the new accounting system within the unit to develop a set of management system in line with the management of the hospital, a number of single-department specialized management model to become a number of departments **** with the management model, according to the management of the various departments, links and levels of the characteristics of the cost of the risk of risk-benefit situation, a serious analysis, and to strengthen the implementation of the responsibility for each aspect of the responsibility to ensure that the implementation of the person, the management measures To be implemented in place, the implementation of accountability system. Hospitals in the financial reimbursement, must issue a special reimbursement notes, general financial notes need to be accountant, the official, the applicant, the chief of finance, the competent leader to sign, the major financial notes need to be signed by a handful of units to be able to pass.

(B) to improve the accuracy of the content of the hospital cost accounting

Accurate accounting content is to strengthen the core of the cost management work, so it is necessary to further standardize the cost accounting work, strict implementation of the provisions of the financial cost management, especially in the current market economic environment, the market competition is very fierce, the value of some intangible assets is getting bigger and bigger, and even more than the value of tangible assets. The value of tangible assets. For these intangible assets, the hospital that must pay great attention to strengthen the management measures, usually using the measures of scientific and rational use, enhance management awareness and attention to the protection of the three.

In the hospital cost accounting. In the process, it is necessary to pay attention to the following points: the scientific definition of the cost of each section, because the hospital section is more complicated, every day there is a large number of consumption expenditures, to the section of the consumption expenditures for a detailed classification of the cost of some of the sections need to bear the costs to be incorporated into the cost of its section, if some of the costs do not have the means to effectively define, it is necessary to adopt effective measures to allocate into the various sections of medical costs; the cost of patients' medical care; the cost of patients' medical care; the cost of patients' medical care; the cost of patients' medical care; the cost of medical care. Medical costs; patients discharged from hospitals and hospitalization costs to carry out the definition of the end of the month when the hospital accounting, resolutely do not allow arbitrary increases or decreases in the cost of hospitalized patients, hospitalized and discharged patients to accurately and truly reflect the cost of hospitals; to the hospital patients in the process of whether they need to bear the cost of medical treatment to be clearly defined for a number of patients who do not need to bear the cost of the cost of publicity to avoid indiscriminate charging. The company's website is a good place to find out more about the company's services, and it's a good place to find out more about the company's services, and to find out more about the company's services.

Four, conclusion

The cost management of the hospital is an important part of the management of the hospital, the future development of the hospital has an important role, especially in the new accounting system after the implementation of the financial staff of the hospital must be based on the actual situation of the hospital, conscientiously fulfill the responsibility of the cost management, to help the hospital to better development.

References:

[1]Jiang Jiang. The new hospital financial accounting system under the hospital cost management micro-exploration[J]. Modern Business,2014(12)

[2]Wang Juan. Problems and countermeasures in the implementation of the new hospital financial accounting system[J]. Modern business,2013(10)

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