It is undeniable that the problem of cost accounting is not just a family of two, it is a common phenomenon. Below I have organized the hospital cost accounting problems and countermeasures, I hope you will be useful!
Problems and countermeasures of hospital cost accounting (a)
First, the importance of hospital cost accounting
The implementation of cost accounting in hospitals is conducive to the establishment of a harmonious relationship between hospitals and patients.
In today's society, it is not only difficult and expensive to see a doctor that has become a very common hot topic, but it is also a very important cause of disputes between doctors and patients in the hospital.
If the hospital wants to resolve the contradiction between the doctor and the patient, social and economic benefits, not only to improve their own medical technology, but also to improve the cost accounting, the cost of their own medical services to strictly control the cost of medical services, reduce the cost of medical care for patients, and then strive to establish a harmonious, good relations between the doctor and the patient, laying a solid foundation for them to create a good condition.
In addition, the implementation of cost accounting in the hospital is also conducive to the realization of the goal of resource-saving, the current situation, the country continues to advocate the construction of resource-saving society, the requirements of daily production, life and work, pay attention to the conservation of resources, the use of small costs to do big things.
In the whole society, the hospital is a very important subject.
Therefore, the hospital only through the implementation of cost accounting for medical services, in order to analyze the cost of hospitals, cost control, and plug their own loopholes, so that not only can reduce the consumption of health care in the hospital, but also improve economic efficiency, more conducive to the conservation of health care resources, to achieve the transformation of hospitals, so that it turns to resource-saving.
Second, the hospital cost accounting problems and measures to improve
1. Hospital workers cost accounting problem
Throughout many of China's hospitals, many people believe that the cost of hospital accounting is a hospital costing department and the work of the hospital's accounting department, and the relationship between the hospital's other business sectors is not great.
In essence, the hospital's costing involves the entire process of the hospital's daily work, the hospital's costing workload is very large, and its involvement is also relatively broad, technical is very strong,
Hospital costing work mainly includes the division of income, apportionment of expenses, the division of the smallest unit of accounting, to determine the object of costing, to ensure that other management systems and costing systems, such as the articulation of these work only rely on the hospital financial department. These tasks rely solely on the hospital's financial department or cost accounting department is difficult to complete.
To solve this problem, the leadership of the hospital must educate the staff, in the efforts of all staff, the relevant departments and relevant departments under the support of the hospital's various functional departments must do a division of labor, the hospital's costing department and the financial sector to carry out specific implementation,
Hospitals to carry out costing of the ultimate goal is to reduce the cost of health care hospitals, control the cost of health care, all the staff, the hospitals and the financial sector to carry out specific implementation. Control of hospital medical costs, all employees are involved, the cost accounting department and financial management department to support the work of cost accounting in hospitals.
2. Hospital computer network management
The current science and technology continues to develop, since the emergence of electronic computers, computer technology has been stepped into the large-scale application of this stage, electronic computers have been widely used to hospital financial management and hospital accounting in all aspects, and played a very important role.
However, from the point of view of the actual situation of hospitals in China, the hospitals of the various departments are alone in the use of computers, departments and departments are not very much in touch with each other, there is a duplication of efforts, the efficiency of the use of computers is not very high, the computer information resources have been wasted, and the existence of a computer network management has not been the superiority of the computer network to give full play to.
To solve this problem, the hospital must focus on the introduction of scientific and advanced financial management systems and software systems, and to ensure that the two systems can be connected to each other, in connection with the actual situation of the hospital, the hospital's costing methods and hospital costing procedures for the combination of
So that the costing can have a better development and openness to be able to Output and receive financial data at any time, making the hospital's cost accounting information more and more complete.
3. Hospital cost accounting
Hospital costing is a more complex system and project, therefore, the hospital's cost accounting must have and its mutually adaptable management system and have a strong cost accounting ability as a backing, because the hospital was light management, medical concepts, and then the management of human resources allocation was ignored,
The hospital lacked a hospital management system, the hospital's management of human resources allocation, the hospital's management of human resources allocation, the hospital's management of human resources allocation was ignored,
The hospital lacked a hospital management of human resources allocation was ignored. p> So that the hospital lack of hospital management personnel, especially the lack of knowledge of financial management, economic management, but also with medical knowledge of the composite talent.
To improve this situation, the hospital should introduce talents and train talents through multiple channels, focusing on improving the quality of the hospital's cost accounting staff, the hospital needs a large number of accounting knowledge and management knowledge, as well as computer skills and medical knowledge of the management of talents, hospital cost accounting staff must be licensed.
Third, conclusion
In this paper, the author first explains the importance of hospital cost accounting, and then from the hospital staff cost accounting awareness of the problem, the hospital computer network management problems, as well as the hospital cost accounting problems of the three aspects of the hospital cost accounting problems and measures to improve the discussion.
Problems with hospital costing and countermeasures (2)
First, the medical cost information reflects the problems in the operation of the hospital
(1) the basic medical charges are too low, resulting in clinical departments and outpatient departments of the loss.
Such as registration fees, bed charges, nursing fees, consultation fees, injection fees and other basic charges are lower than the basic cost, forming a loss situation.
(2) Hospital efficiency is overly dependent on drug revenue, hospital loss compensation channels.
Most hospitals make up for the losses of basic departments by increasing the sales of drugs, taking drug revenues as the most important compensation channel, with a single operating structure.
(3) Medical prices are unreasonable and distorted, leading to irregular medical behavior from time to time.
Some hospitals, in order to make up for losses, often increase medical equipment in order to do more checkups and treatments, but also through increased sales of medicines to improve medical revenue, patients have no way to escape, forced to consume, resulting in excessive consumption of medicines, which is one of the persistent problems of the medical industry.
(4) depreciation costs, human resource costs, and management costs remain high or even have been climbing, resulting in the burden of the hospital is still heavy.
Due to the uneven allocation of medical resources, there is no perfect solution and reasonable control, hospitals carry a heavier burden of operation.
In order to survive and develop, hospitals transfer the burden to the community by increasing the cost of medicine, resulting in patients bearing huge medical expenses and causing widespread dissatisfaction in the community.
(5) Overall hospitals are in poor operating condition and face a dire situation in terms of economic efficiency.
Its specific performance is the high cost of basic management, low utilization of basic equipment, low bed utilization, rely solely on drug sales to maintain hospital revenue, the phenomenon of serious delinquency in the payment of medication, etc. These conditions lead to a higher gearing ratio of the hospital, coupled with the vicious cycle of its own repayment ability, the overall economic situation of the hospital is worrying.
Second, to improve the hospital cost accounting problems of a few suggestions and countermeasures
(a) adhere to the theory to guide practice, theory and practice combined
Hospital cost accounting, management and control of a strong practical characteristics, should require a corresponding theoretical basis to make guidance, the current hospital costing is the most critical task of the most advanced theories and concepts of domestic and international have The most critical task of the current hospital cost accounting is to apply the advanced theories and concepts available at home and abroad to the specific economic management practices.
This requires the establishment of a hospital rooted in the field, the theory and practice of the combination of medical personnel, and in the exploration of practice, constantly innovate the theory to better guide practice.
(2) Strictly formulate medical standards and norms, and establish appropriate medical goals
The construction of a socialist and harmonious society on the health care industry put forward by the requirements of medical behavior norms, quality standards, qualified, legitimate way to run the medical services, words and deeds to the service.
Strict health care cost standards to standardize the hospital business management model has great practical significance, in the management and control of health care cost accounting is in a fundamental position.
The need to establish appropriate medical goals, therefore, the research objectives of the standardization of health care project costs have the following three points:
First, the formation of network information technology through the ? Disease standardized cost determination system?
The second is to form a standardized cost analysis system for health care programs. The second is to form a standardized cost analysis system for health treatment items. in order to match with China's hospital information system network;
The third is the establishment of a standardized price system for health care. The third is to establish a standardized price system for health care.
Third, to establish a standardized price system for health care?
(C) to determine the scientific cost responsibility center, reasonable ` allocation and attribution of costs and expenses
In accordance with the cost concept of the new hospital, according to the principle of who benefits who bears the cost of the hospital cost accounting to different degrees of allocation to the various departments departments and sections or shifts, to create the driving force of the costing, so that the indirect management costs are apportioned in place, and to promote the establishment of a perfect hospital compensation mechanism.
(D) accelerate the institutional reform of medical institutions, the correct handling of the problems arising from the transition stage
At present, China's hospitals are facing ? Four major changes? (macroeconomic system change, modern medical model change, health insurance system reform, hospital compensation mechanism reform) and? Four major changes? (business mechanism, property rights system, competition, service model), to accelerate the institutional reform of China's medical institutions is to improve the management and control of hospital costing imperative.
In order to adapt to the requirements of the new situation, the correct handling of the transition phase, we must strive to achieve the concept of modernization, standardization of systems, management of scientific, standardized behavior, operational efficiency, and gradually to the direction of social services and legalized management transition.
For example, for-profit hospitals can adopt an entrepreneurial management model, and non-profit hospitals need to strengthen management and save money.
(E) adhere to the times, focus on innovation in the management process
In the hospital costing should adhere to the ? Patient-centered?
On the basis of the inheritance of comparative analysis, standard cost, performance evaluation, minimum cost and other medical cost management techniques, drawing on the value of domestic and foreign forms, virtuous circle and self-improvement and other new economic laws, in due course, combined with pharmacoeconomics methods, technical performance-price ratio, computer-integrated manufacturing control method, and other innovative hospital cost management and control of new technologies.
Third, summary
The implementation of cost accounting in hospitals is the core and key to improve the management level of hospitals under the conditions of the market economy, which aims to reduce the cost of services, reduce the burden of medical care on patients, improve the overall competitiveness of hospitals, and realize the low-consumption, high-efficiency, high-quality operation mechanism.
The introduction of full-cost accounting in cost accounting can be combined with the specific actual situation of the hospital.
Starting from its own characteristics and needs, it develops a modern management system, saves costs, and emphasizes technical and economic benefits.
The development of cost accounting management and control of hospitals should be adapted to the changes in the medical market, within the scope of healthy competition in the market, the pursuit of economic and social benefits of a win-win situation; the reform of accounting under the planned system, reasonable distribution and centralized departmental accounting, accounting for medical projects and the responsibility of the disease type of accounting system;
Reform of the incomplete costing mechanism, and gradually to the full-cost accounting Transition; focus on the development of hospital administration and management of the accounting; hospital cost of the whole process of supervision and management, timely summary and analysis, the establishment of medical cost assessment system, improve the theoretical level of cost accounting, theoretical modernization;
Hospital managers should strengthen the administrative rules and regulations of the construction of the hospital to attract patients through a high level of medical care, improve medical services and reasonable medical costs, thereby increasing the economic efficiency of the hospital.