The Study Of Cost Distribuiting Method In Hospital

With the perfect of marketplace economic system and Chinese economy is developing more and more open to the word, the hospital is confronted with more and more fiercer competing medical marketplace, the hospital must change the train miner in order to keep concept and develop in the competence. For the present stage, most of the medical treatment of public hospitals being defeated, because of the cost being under control of improper, there exists extravagant problem in feasible hospital cost. Present, the hospital cost keeping is carrying out with the administrative office, there are some unreasonable problems in accounting, lead to economic commitments unclear, have no way to reduce the medical treatment cost. Though the entire cost keeping idea is early suggested, but majority hospitals do not adopt entire cost keeping in its real meaning, most hospitals choose to do the cost-based control, such a cost system can not grasp the reasons for cost and can not analyze the reasons for the waste, so it can not play a role in achieving the cost savings. For these reasons it is important to study of the whole process of full, all elements of the hospital-wide system of cost accounting methods in order to achieve savings in medical costs which has theoretical significance and practical significance.In this article we based on the study of the cost in hospital, point out the problems in cost of medical and analysis of the root causes. In this paper we suggeste to try to build a hospital cost contral systerm in advance, the matter , and after the control and monitoring, in the hospital-wide cost accounting process: first of all we have to do a good job in advance of the budget; On this basis, put forward in the matter of cost control, the standard should be allocated to further rationalize; Finally, the cost should be combined with the implementation of the specific conditions in advance of the development budget, with the cost analysis to accordance with the implementation of the budget and make amendments to the coming year budget preparations. This established hospital-wide cost accounting system, combined with an appropriate reward and punishment , can be mobilized all employees to participate in cost control, cost-saving initiative, which will enable the hospital to maximize the cost of controlling medical costs, lower Medical expenses.