The Design And Planned Implementation Of A Certain Three A-level Hospital's Cost Accounting System

Our hospital is a Three A-level general hospital, as one set of medical, health care, teaching and scientific research, be responsive for the treating and transferring of the difficult and critically ill patients, also for the country, provide for the local party and government leaders at all levels and the masses with the services of medical and health consultation.The objective environment that our hospital facing is changing. The first is that the governmental subsidies is declining year by year; the second is that the more investment in development construction; the third is that market competition is becoming stronger and stronger. In order to deal with it, the military hospital,besides from accelerating the development and increasing investment, must strengthen the internal economic management, account the cost, implement the cost control, take a path of good services, high efficiency, low consume, connotative style. In order to build a comprehensive long-term mechanism, which features the economic development as a platform, accelerate the level of hospital technology development, service development and effectiveness development, according the order of Head of department of hospital, we decide to build the cost accounting system, carry out the cost accounting.within the whole context of the hospitalFirst, this paper discusses in depth the development trends of cost calculating, gives a deep analysis of our hospital's profession work demands of the cost calculating system, through outside investigation and research, organizing of the experts' discussion, taking lessons from the outside units, also points out our hospital's current problem, put forward the requirements that the purpose the cost accounting system can achieve. First, the designing period clarified the phased implementation of the system, established the system structure of the system, clarified the organization of the original data, then investigated several companies, chose one company's products as the this system's implementing system. This article also discusses the projects managements in the process of the organization of implementing, describes the planning management and the quality managements, and designs in details the implanting steps and paces of the system. In the end describes the system's implementation and deployment.The implementation of the system achieves the integration of the funds and the good and materials, through building all kinds of goods and materials management function module, achieves the dynamic managements of the goods and materials in the medical, non-hygiene and the drug expenditures. Achieve the unity of the quantity in the business management department and the financial affairs department and the funds accounting. Through the general interface management module of the hospital's accounting software and other software, achieves the internalized automatic transfer certificate, give a real-time, accurate of the actual cost of consumption of the hospital, departments, and give an immediate accurate analysis reflecting the actual gains and losses of the two levels of hospital and department. Achieve the cost data imputation network management; build the system of E card system. Build the E card accounting for every department, by scanning cards, auto-recording every department's quantity of. professional work, automatically build secondary library materials accounts department,achieve the automatic calculating of medical goods and materials, hygiene materials, high-consuming materials, non-hygiene materials; achieve the unity of calculating between hospital and department, change the two-track system between hospital cost calculating and department cost calculating to monorail system, making the data what the financial affaires accounting of the hospital level needs and the data that the responsibility cost accounting provides of the department level connect closely.Using of the system achieves the management of the funds and the integration of goods and materials, achieves the dynamic management of the medical, non-hygiene, drug expenditures through building all kinds of goods and materials management function module.