Write papers Net: Hospital cost accounting object refers to the hospital in the capital in the production process dynamic.
Its main contents include the cost of production records, audits, imputation and allocation, product cost calculation, report preparation, data analysis products , the product cost control and to provide economic forecasts, decision-making basis, etc. modern hospital cost accounting should be based on business, from business focus, from an economic start, the formation of products that the whole process of medical decision-making activities, accounting and control, product cost occur in accordance with the intended target.
In recent years, forcing the hospital within the hospital economic health reforms in the economy have a major input-output management changes within the hospital cost accounting as to establish a sound economic management and an important part of the distribution system is essential. Costing macroeconomic management meets needs, but also meet the requirements of micro-management, the economy plays an important role.
First, the functions of cost accounting
Cost accounting as a management of economic activities in the production and management process is the possible role of cost accounting functions of modern cost accounting and management as closely, so that it actually includes the cost management of all aspects of the modern cost The main functions of accounting include: cost projections, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. In the various functions of cost accounting, cost accounting is the most basic functions, there is no cost accounting not cost accounting. All cost accounting functions are interrelated and mutually conditions, and production and operation activities throughout the whole process, in all play a role.
Hospital cost accounting is the basis of cost management, it is a highly integrated, complex systems engineering degree, the hospital management to promote and enhance the competitiveness of the hospital is very helpful, good cost accounting is to smooth the implementation of hospital One of the key cost management.
Second, the importance of hospital cost accounting
In the increasingly competitive health care market today, the hospital in order to survive and develop, we must continue to enhance business awareness, adjustment of service structure, the most important thing is to reduce service costs, and establish a hospital cost accounting work is not only simple to save money problem, but is how to achieve better economic efficiency, to achieve the greatest economic benefit of the management mechanism in the increasingly competitive health care market economy, as an autonomous, self-independent economic entity, the hospital must take the initiative in the importance of total business increase in income, while strengthening cost control, to achieve the purpose of improving the balance of payments surplus. cost accounting in the implementation process is actually executed by the majority of hospital staff, work effectiveness depends largely on the degree of coordination of all personnel, Therefore, a variety of original records should be complete within a sound measurement of the various departments, and acceptance system to ensure adequate measurement data is true, accurate, based on the various departments within the hospital to intensify propaganda, leading from the main hospital, accountants to the various sections of the director or even the majority of medical staff, to create a full participation, full management of a thick atmosphere, so that each employee can recognize the cost accounting system throughout the hospital to run the importance of can be personally involved in all aspects of cost accounting to go.
Third, the hospital cost accounting in the accounting problems in the management
(A hospital cost accounting for vague knowledge of cost accounting, the concept behind
Hospital cost accounting staff often have only the usual, basic accounting knowledge and working methods, and the lack of senior experience in cost accounting, cost accounting and the work of not paying enough attention, a lot of detailed analysis of incomplete data records, do not place the same time, the senior management of modern cost management concepts lack of awareness, often stick to the traditional management model, blind revenue, ignoring cost control, the emergence of health care revenue growth at the same time, medical costs of rapid expansion is not normal, and even the formation of a zero growth, negative growth situation, management has also led to the concept behind the work on the hospital cost accounting negligence, therefore, be strengthened hospital cost accounting and cost management is of great significance.
(Two current cost accounting in most cases after only a statistical accounting, the role of the manager can only make clear the costs of operating cost in the state of the process, not the reasonableness of costs and controllability to make accurate assessment and prediction, control and missing matter in the pre-control functions, increased hospital costs to carry out systematic control of the resistance
(C) the lack of a professional hospital cost accounting detailed accounting computer system equipment, the hospital's accounting data file is a bit confusing, not easy to see, while the hospital cost accounting is not skilled in computer operating systems, only a few basic accounting system only applications for accounting for inconvenience
Fourth, to improve the work of the hospital cost accounting problems
(A complete hospital cost accounting organization to address the management problems
In order to adapt to the modern development of cost accounting, cost accounting is necessary to improve the organization, establish and improve cost accounting rules and regulations, implementation of comprehensive, whole process, full management costs, so that decision-making and the importance of all sectors of the hospital costs, and everyone concerned about the cost improve the full cost-conscious and quality for cost accounting staff, in addition to have accounting professional ethics outside, not only to understand the accounting and financial management, but also to understand the relevant management, in particular, to learn how to use value engineering, cost optimization theory and methods, but also familiar with and master modern cost accounting theory and methods, learn to predict decision-making and control, learn to use the computer for information processing, a full range of management experience to solve every problem. Share for free download http://eng.hi138.com
(B to establish a sound cost accounting information system computer
Hospital cost accounting data is very large and complex, if only by hand to account for it is very difficult, which requires the cost accounting in order to achieve systematic computer, automation, it is more work to do cost accounting a key step. To achieve systematic cost accounting computer, one to hire a professional and technical personnel under the specific circumstances of the hospital program, the establishment of system, the second is the direct purchase of more mature "hospital cost accounting system" software for computer systems to consider the content comprehensive and should include a cost estimate, cost accounting departments, performance appraisal management, project cost accounting, cost accounting, etc. disease, but also consider the possibility of success with other hospital computer systems connected.
(C to carry out cost projections, master level and its variation in future costs
To effectively control the growth of medical costs, the purchase of large medical equipment, to carry out large-scale infrastructure projects and the introduction of new means of diagnosis and treatment have demonstrated the feasibility study analysis, the payback period, net present value, cost evaluation and cost projections were analyzed to examine the investment efficiency. consumption of a variety of health materials to implement quota management, limit the subjects operating expenses, office expenses to implement lump-sum, so that consumption has been effectively controlled, while controlling costs in personnel costs in the proportion of posts, setting a quota , set the post will be responsible for, so people in the right positions on the potential. to the pharmaceutical, materials, implementation of bidding, limited inventory, accelerate turnover and reduce the amount of funds used to improve capital efficiency.
Cost accounting is one of the most important accounting positions, costing not only can determine a certain period, a certain space and certain objects on the calculation of labor cost, and cost control and cost management will be involved in all aspects of the hospital, therefore, cost accounting, management to grasp more knowledge of accounting and cost accounting management skills, and have carried out mass economic accounting skills, is limited to accounting, the accounting, reimbursement and other traditional accounting cost accounting indoor range, can not be considered ideal and qualified cost accounting. Links to free download http://eng.hi138.com