Healthcare costs include labor costs, depreciation of fixed assets, cost of consumables, official expenses, operating expenses, and drug costs.
1, manpower costs
Health manpower is the main factor in the production of health services. Manpower costs are generally calculated using all compensation paid to health service personnel, which includes wages, bonuses, subsidies, and social insurance premiums, among others. The cost of manpower can be subdivided, for example, it can account for the cost of hospital medical care, the cost of other health technicians, and the cost of administrative and logistical personnel. Whether or not a breakdown is needed depends largely on the purpose of cost accounting and analysis.
2. Depreciation of fixed assets
Depreciation of fixed assets is a major component of the cost of health care services. According to the nature of fixed assets, they can be divided into two categories: housing and equipment. The use of different years of fixed assets of different types need to use different depreciation methods.
3, the cost of consumables
The cost of consumables is calculated using the purchase price of materials.
4, official costs
Official costs include water, electricity and other costs to ensure normal operating conditions.
5, operating expenses
Operating expenses include travel, publicity, office supplies and other costs, the expenditure is its cost.
6, the cost of drugs
Drugs are special supplies in medical services, in the cost accounting often the cost of drugs and other medical costs are accounted for separately. There are two types of drug costs, respectively, the cost of drugs purchased and drug operating costs.
Analysis of the application of medical cost accounting
(I) Effectively improve the quality of management of medical units
Through the strengthening of cost accounting in medical units, focusing on the management of costs and benefits, not only can effectively improve the phenomenon of wastage of medical supplies and sanitary materials that exists in the medical units, but also by specializing in the management of materials of each Section of the material management, strengthen the supplies, materials, the receipt and issue, liquidation and other management work, greatly improving the quality of medical supplies and section management and management level, and at the same time save the corresponding labor costs, reduce the cost of medical unit investment.
(2) promote the rational allocation of medical resources
Previously, the departments blindly compete to buy equipment, rarely consider the issue of efficiency, resulting in idle equipment. Now the purchase of equipment must be rigorous market research demonstration, benefit analysis to ensure a higher efficiency of the use of equipment.
(C) to enhance the operational efficiency of the medical unit
Through reasonable, scientific and efficient cost accounting, not only can effectively manage and control the cost of medicines and sanitary materials consumed in the process of carrying out medical activities, but also for the hospital's operation and management to provide accurate and real cost accounting data in order to promote the management of the medical organization and decision-making, enhance the operational efficiency and operational effectiveness of the medical unit. The cost of drugs and sanitary materials consumed in the process of medical activities.