The construction of hospital cost accounting system

The construction of hospital cost accounting system can not be separated from the attention and support of the hospital leadership. The following is a relevant master's thesis sample I recommend for you, I hope it can help you, more exciting content can browse (www.oh100.com/bylw).

Abstract: With the vigorous implementation of China's medical system reform, the hospital accounting system has been substantially revised in recent years, the new hospital accounting system puts forward higher requirements for cost accounting, this paper analyzes the relevant issues and puts forward the measures and methods for the construction of hospital cost accounting system.

Keywords: new system of accounting; hospital; cost; accounting; system

The reform of China's health care system puts forward a higher demand for hospital accounting management, the construction of the hospital cost accounting system will have a positive effect on the hospital's cost savings, improve economic efficiency, and reduce the burden on patients. However, from the point of view of the current hospital situation, to build and implement the hospital cost accounting system in accordance with the new accounting system, there are still certain problems. This paper analyzes the current relevant issues based on the implementation of the implementation of cost accounting institutions, systems and information technology construction and other aspects of the discussion.

First, the new accounting system in the hospital cost accounting in the main problems

(a) financial cost management awareness is weak, management is not in place

In the cost of management, the hospital is more common problem is that the hospital departments work individually, the ideological subjective view of the cost of management is the financial sector of the matter, with their own irrelevant, cost awareness is weak, resulting in some of the cost of management, and the cost of the hospital is not in place. In addition, some hospitals in the introduction of some new projects, but also often cost management errors, only focus on the pursuit of the project's advanced, science and technology, that as long as it is high-tech equipment or projects can bring benefits to the hospital, ignoring the resulting costs, resulting in long-term liabilities.

(ii) cost management objectives are not clear, the role of the overall business objectives of the hospital is not prominent

Some hospitals in the daily work of the cost management work, but due to the lack of clarity in the management objectives, making the object and scope of cost management is not clear, resulting in the cost management work loopholes, some costs are out of control, and did not play a real role in cost management. The fundamental reason for this problem is that the hospital in the implementation of cost management, not linked to the overall business objectives of the hospital, did not develop a rigorous cost management system, there is no specialized cost management organization to implement and supervise the implementation of the hospital's cost management is basically in the local state of piecemeal, so it can not achieve the purpose of cost management.

Hospital costing management needs to be based on real and complete financial cost information. As part of the hospital in the implementation of cost accounting management, do not pay attention to play the role of supervision and management of the financial sector, making it difficult to ensure the authenticity of cost information. These hospitals in the implementation of cost management, cost management information provided by sections or departments other than the financial department, its staff did not undergo special training, and the data provided did not go through the audit of the financial department, resulting in the end of the final can not be categorized according to the object of accounting for the classification of the collection and distribution. There are also hospitals where some artificial manipulation of accounting information occurs due to chaotic financial management, leading to distortion of cost management information.

Second, the hospital cost accounting system to build the measures and methods

(a) the implementation of the hospital cost accounting system to build the work of the organization

The construction of the hospital cost accounting system can not be separated from the leadership of the hospital's attention and support. Hospitals to build cost accounting system, the first must implement the appropriate organizational structure, the establishment of an independent cost accounting working group, led by the main person in charge, and financial, medical, nursing, pharmacy, personnel, logistics and other departments responsible for members. Clarify the duties and responsibilities of the members of the working group, the development of hospital-wide cost accounting program, and submit the accounting working group for discussion and research, the formation of a unified view in the hospital after implementation. The financial department as the main implementation of the hospital cost accounting work, should set up full-time cost accounting staff, the relevant data collection and organization, and summary. The relevant departments should also set up cost accounting personnel, mainly responsible for the management of the department's materials, and check with the relevant departments, regularly do a good job to the financial department cost accounting personnel to report to the department's cost accounting statements. The person in charge of the financial department is responsible for analyzing the cost accounting data collected by the full-time cost accounting personnel, and making comments on the analysis results, and then regularly report to the hospital's main person in charge. The main person in charge of the hospital should convene regular meetings of the cost accounting working group to inform the cost accounting situation, put forward relevant measures and methods to save costs and improve economic efficiency, and form a unified opinion after consideration at the meeting, and report it to the hospital president's office for study and approval before implementation. In order to improve the hospital's cost accounting management level, the hospital must organize cost accounting staff training, training content including the workflow and work methods of familiarity and mastery, familiar with the new accounting system and so on.

(B) the establishment of a sound hospital accounting cost accounting system

In the new accounting system, hospital financial managers must be based on the requirements of the system, change the thinking, break the original accounting model, the establishment of a sound accounting cost accounting management system. Its focus includes the following aspects:

1. Determine the principles that accounting cost accounting should follow. The fundamental purpose of cost accounting is to calculate the total cost of hospitals in a certain period of time and unit costs, mainly through the hospital all business activities occurring in a variety of costs according to the object of accounting for the collection and distribution of the results. Therefore, the principles of accounting cost accounting should follow must be unified and standardized in order to ensure that hospitals have a unified and reliable basis for carrying out cost accounting work, to avoid the staff blindly arbitrary, resulting in cost aggregation and distribution problems. The first principle of cost accounting is the actual cost of valuation, according to the accrual system of staged accounting, and should follow the principles of legality, relevance, reliability, consistency, importance.

2. Cost accounting categories, objects and scope. Cost accounting categories, according to the different objects of the hospital sector cost collection, can be divided into the total cost of the hospital, departmental costs, project costs and disease costs. The object of cost accounting, corresponding to the category of cost accounting, to hospitals, departments, medical projects, etc. as the object of accounting. The scope of cost accounting, including labor costs, medical equipment costs, medical equipment costs, blood costs, security service costs, research and education costs, management costs, drug costs, other costs. It is worth noting that hospital cost accounting should include depreciation of fixed assets and amortization of intangible assets resulting from financial project subsidy expenditures or scientific and educational project expenditures. In addition, it should be noted that some costs should not be included, for example, the expenditure on foreign investment, the expenditure on scientific research and teaching programs with funding sources should not be included in the scope of cost accounting. In the development of hospital cost accounting work, we must follow the relevant provisions of the new accounting system, in accordance with the provisions of the definition of the cost and accounting methods to carry out cost accounting, so that it has a basis to follow.

3. To carry out cost accounting to local conditions. Hospitals to carry out cost accounting work, in addition to compliance with the hospital accounting cost accounting system, but also pay attention to the actual situation with the hospital, thus forming a set of practical cost accounting system. Cost accounting management, focusing on the hospital's various medical drugs, materials and other supply and use management, must establish the entry, exit, receipt, consumption and other registration and management accounts, reasonable determination of the price of internal services, in order to accurately define the hospital logistics services, technical support, etc., to determine the relevant costs of hospitals accordingly.

In the market economy, the hospital to carry out medical and health services in the social and economic environment have undergone great 'changes, facing more challenges. Therefore, it is imperative to establish a hospital cost analysis system. The purpose of establishing a hospital cost analysis system is to promote and improve the hospital's comprehensive cost accounting. The hospital cost analysis system includes input system analysis and output system analysis. Input system analysis includes human, financial and material input analysis, that is, the hospital in the medical activities of the most important cost consumption. Output system analysis of the content of the hospital's economic efficiency indicators, social indicators and so on. Hospitals to establish a cost analysis system can help hospitals to clarify the cost situation, to help seize the key aspects of cost control, reduce unnecessary expenditure, effective cost control, so as to reduce the burden on patients, improve the hospital's market competitiveness and social service capacity of the purpose. Hospital financial department is the establishment of cost analysis system work bearer, must do a good job of cost accounting work, clear the main cost of the hospital links, proposed control measures to achieve the scientific and standardized cost analysis of hospitals, and comprehensively promote the cost management of hospitals.

(D) Strengthen the information construction of cost management

Hospitals to carry out cost accounting management, must strengthen the information construction of cost management. With the development of the times, computers and the Internet have long been used in modern financial work. These modern tools with high-tech content for the transmission, classification and processing of hospital financial data provides great convenience, to improve the overall level of financial management of the hospital has a contributing role. Therefore, hospital managers should increase the hardware investment in information technology construction, including the configuration of good performance, stable computers, servers, the establishment of the hospital's internal financial local area network, to buy financial management software suitable for hospitals (with special needs, but also with the software company to contact the tailor-made customization). In addition to investing in hardware, on the other hand, it is also necessary to strengthen the informatization technology level training for financial management personnel, so that they can skillfully use informatization tools to carry out financial work in their work. Through the above work measures, to realize the hospital cost accounting informationization and systematization, to achieve *** enjoy accounting data, improve the use of efficiency, reduce management costs, enhance economic efficiency of the goal.

Three, conclusion

According to the above analysis, the hospital in the construction of cost accounting system, only the implementation of the implementation of institutions and personnel, to determine the principles of cost accounting, object and scope, and to strengthen the system and the construction of information technology, in order to ensure that in the work of the work of achieving results, to achieve the reduction of management costs, enhance economic efficiency.

References:

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[3]Ge Yimin. On hospital cost accounting and control under the new hospital accounting system [J]. Zhifu Times, 2014, 08:32+34.

[4]Zhao Jiabao. The construction of hospital cost accounting system under the new financial and accounting system[J]. Modern Economic Information, 2015, 04:229.

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