Hospital cost accounting accounting

1. Accounting model. Usually, hospitals in the accounting work, the implementation of a first, second or third level cost accounting model. A level of accounting is to the hospital as the object of accounting, all accounting work in the medical institutions in the accounting department, accounting for the total cost of hospitals, used to reflect the hospital's medical business and drug business income and expenditure and economic management level. The second level of accounting is based on the department as the object of accounting, accounting for all kinds of consumption expenditure for the department, used to obtain the total cost of the department, to find out the crux of the problem of departmental operations, at the same time, it is also the basis of medical project costing and costing of the disease. Three-level costing is to medical project or disease as the object of accounting, based on the departmental costing, scientific collection and distribution of project costs and disease costs.

2. Cost aggregation. Cost collection is the focus of cost accounting and difficult. The standards on which the collection is based are closely related to the costing results. In the medical cost accounting is usually used in the following collection methods: (1) office expenses, labor costs, operating expenses and materials calculated according to the actual number of cases. (2) depreciation of fixed assets directly affects the cost of medical care, there is no uniform depreciation standards, hospitals have different practices. Commonly used depreciation methods are: ① straight-line depreciation method: the value of fixed assets according to their useful life of the average cost of medical care in each period. This method is more suitable for housing, books, general equipment and other depreciation. ② accelerated depreciation method: refers to the amount of depreciation per period, in the use of the early part of the more, the later part of the less, relatively accelerated depreciation speed of a method. Including double-declining balance method, sum-of-the-years method. Accelerated depreciation method applies to medium value and short depreciable life of the equipment. (iii) the number of hours per unit of work method: refers to the original value of fixed assets during the useful life of the total amount of work required to be completed, according to the average number of hours of work to calculate the depreciation of fixed assets method. Applicable to fixed assets in the various periods of the degree of use is very uneven and the use of wear and tear of the situation is particularly large. Such as large-scale medical equipment CT, ECT and so on. Each hospital can choose the appropriate depreciation method according to their own actual situation.

3. Indirect cost sharing. The so-called indirect costs are the costs incurred in the management and functional departments can not be directly accounted for to a department, such as administrative and logistical departments of the personnel as well as public expenditures, the salaries of retired staff and so on. In accounting, first we should try to use some methods to make it into direct costs, because direct costs can be recognized by the section. Secondly, it is also crucial to find a set of scientific and reasonable apportionment methods. Such as apportionment by headcount, project, bed days occupied by patients in the department and housing area occupied by the department. Regardless of which method, should be combined with the actual situation, as far as possible to do "fair, just, scientific, reasonable" and the operability of the accounting.