Research On The Imple Mentation Of Full Cost Accounting In Public Hospitals Of China

With the continuous development of market economy system and the deepening of the medical reform, public hospital faced with new challenges and opportunities in our country, should according to the demands of the development of market economy reform, including the reform of the system of cost accounting. At present there are a lot of shortcomings in our country’s public hospitals in the cost of management system and methods, for example, most public hospitals are only limited to the simple share of the cost in cost accounting and have not put the cost of medical consumption and management cost and other projucts into the medical treatment cost. And total cost accounting not only include the cost of hospital clinical departments, but also cover the unified cost of the departments of paramedical, medical technology, administrative and logistics. Carried out the total cost accounting is the inevitable result of the public hospitals adapt to the development of market economy and the primary factor of involving in health care reform and an important support for the sustainable development of hospital. Public hospitals carry out the total cost accounting helps to reduce the cost of consumption and the medical cost, and provide the true cost information, and renew the ideas of management and decision-making, and improve the core competitive power and strengthen the abilities of survival and development in hospitals.At present, the total cost accounting methods of public hospitals using in our country is still in the exploratory stage, and lacking a sound accounting system and a unified standard. Most of the previous public hospital cost accounting only remains on the basis of the accounting of the bonus, and not really realize the overall cost accounting. The essence of full cost accounting is the cost in accordance with the department of properties assessed separately, thus the actual total cost of hospital is obtained by adding the cost of hospital.This paper provides the theory evidence of adopting the method of total cost accounting for public hospitals based on referring to the relevant literature at home and abroad. On the basis of summing up the method of cost accounting in foreign countries and combining concrete medical situation in our country with the theoretical results of western countries, this paper introduces the concept of total cost accounting via the actual work and survey, which analyses the current situation of cost accounting of public hospitals and puts forward the necessity and method of carrying out total cost accounting. And finally, combining the practical work and taking Jinan City Hospital of Traditional Chinese Medicine as an example, this paper analyses the deficiencies and improving measures exist in carrying out the total cost accounting for public hospitals.The innovation points embodied in the paper is adopt the method of department cost accounting financial account of all the cost in the hospital clinical departments, medical auxiliary department, medical technology departments and administrative departments and other department accounting, so it can get the total cost of comprehensive management of the hospital costs and reflect the operating results of the hospital and the cost in system and comprehensively. With the background of health care reform and the basis of the related theory of cost accounting, three-level apportionment method is presented in this paper, apportion them item by item for each department cost, calculate the full cost of each department, finally it is concluded the total cost and the unified accounting of the cost in the hospital.