The process and method of hospital cost accounting is as follows:
A. The process of hospital cost accounting
1. The object of hospital cost accounting includes drugs, medical equipment, medical personnel, etc., these objects are different costing methods and calculations, so you need to determine the object of accounting first.
2. Collect cost data. Hospital costing data include direct costs and indirect costs. Direct costs are costs directly related to a particular medical service, such as drug costs, examination costs, treatment costs, etc.; indirect costs are costs indirectly related to a particular medical service, such as management costs, maintenance costs, equipment costs, etc.. These data need to be collected and organized in a certain way.
3. Perform cost accounting. According to different cost objects and cost data, different costing methods and formulas are used to calculate the unit cost and total cost of medical services.
4. Analyze the cost components. Analyze the total cost and unit cost of medical services, find out the problems and reasons for them, and put forward improvement measures and suggestions.
Second, the method of hospital cost accounting
1. Direct cost method. Direct cost method is a cost accounting method that directly charges direct costs to medical services. This method is relatively simple and is suitable for situations where direct costs account for a large proportion of total costs.
2. Indirect cost method. Indirect cost method refers to a costing method that apportions indirect costs to individual medical services according to a certain percentage. This method is suitable for situations where indirect costs are a large proportion of total costs.
3. Full cost method. The full cost method is a costing method in which all direct and indirect costs are included in the medical service. This method is suitable for the need to fully reflect the cost of medical services.
Knowledge Expansion:
The word "hospital" comes from the Latin word for "guest", because when it was first established, it was a place of refuge for people, with rest rooms for comfort and hospitality, and then it became a specialized institution to meet the needs of the human race and to provide medical services. Later, it gradually became a professional organization to meet human medical needs and provide medical services, and a service place to accommodate and treat patients.