Case Study On Cost Accounting Of C Public Hospitals

Public hospitals strive to achieve sustainable development in the new stage of development,focusing on the cost accounting and management as the major prerequisite for reform,driving the implementation and standardization of the new system in the actual use of hospitals.In January 2021,the state has issued a "public hospital cost accounting norms"（hereinafter referred to as "specifications"）,all the cost of project in public hospitals for the clear division and classified,for each type of cost accounting method and the process of interpretation,It provides reasonable guarantee for public hospitals to effectively control costs,improve operation efficiency and maintain sustainable development.Papers from the hospital in the background of the transformation,the existing literature,generalizes the information about the policy content and so on,and choose C public hospitals as the breakthrough point,mainly analyzed the department,the hospital service cost accounting project cost accounting and disease to accounting mode,and through the research on the case unit and cost accounting calculation and analysis of the project,The fine management theory is introduced to the public hospital cost accounting management system,to further expand the content of hospital management in theory and way,from the practice,tries to analyze its cost accounting management system,and discusses the problems that currently exist,after a series of analysis and research,put forward targeted cost accounting related optimization scheme.Through case study,this paper concludes that hospital C mainly has problems in cost accounting,such as staff allocation in finance department to be optimized,refinement level of cost accounting system to be improved,and relatively insufficient practical experience in cost accounting.Through in-depth research and focus on analysis,find out the corresponding reasons,so as to put forward the optimization of hospital personnel allocation,improve the professional quality of hospital staff;Construct fine cost accounting system;Suggestions on strengthening the cost accounting foundation of public hospitals.Based on the case investigation conclusion of C public hospital’s operation accounting,this paper aims at the current operation status of public hospitals,To provide practical advice for the foundation construction and optimization of the current cost accounting system of public hospitals,and strive to have more accurate statistical data as the basis for analysis and use in the accounting of public hospitals in the future,and provide scientific basis and support for government departments to gradually carry out reasonable pricing in hospital restructuring.By rationalizing the pricing of medical services,the government will benefit the public without any harm.It can not only alleviate the social phenomenon of "difficult and expensive medical treatment" that people are concerned about,but also guarantee the sustainable and high-quality development of public hospitals.