Study On Cost Accounting Of Service Items About A Community Health Service Center In Guangzhou

New health care reform clearly accelerate the construction of community health service centers as the main part in community health service network in 2009, and perfect the mechanism of public health budget. Public health budget was be given 25 Yuan per person per year in 2007.From 2009,the government improved the investment in the aspect of equipment. Guangzhou is implementing the items of community public health service in the approaching of new health care reform.Therefore, effective cost accounting is the foundation of the perfection on the compensation mechanism, and also the premise of the improvement in human resources deployment and performance appraisal. A community health service center is studied on cost accounting of the items of health serviceObjective Analyze the total cost, department cost and item cost, and find the problem of the management. Study expected cost to provide the scientific basis for government, and study the allocation of human resources.Method Understand the method, objects and contents by reviewing literature. and launch focus group discussion by inviting community staff and related experts and scholars to determine the service process and content of each service item. Carry out field survey on the community health service center. And study the actual cost and expected cost.Result In all of spending of the community health center business spending accounted for 2 / 3,and the proportion of the drug expenditure is 20%. Labor expenditure accounted for the largest proportion in the six category of cost. The second was health materials costs, about 1 / 4, and the remaining shares of various types of cost were not big.The cost of per unit service was respectively 0.85 Yuan and 1.00 Yuan in 2008 and 2009. The public health costs of per person was respectively 16 Yuan and 30 Yuan in 2008 and 2009.The cost of basic medical service to the total service costs were 69.8% and 56.9% in 2008 and 2009, respectively, explaining that community health service center still regard basic medical treatment as principle. In the basic public health service, immunization, women' s health management, family planning technical advice and guiding ,the prevention and control of chronic disease accounted for a large part. The expected total quantity of community health service is 3466309 minutes, more than 2009. The differences between 2009 and 2010 were much obvious in the health records management, the elderly management and chronic disease prevention and controls. The public health costs of per person are 47.7 Yuan. 35 staff are needed in the community health center in 2010.Conclusion The government should play a leading role, and establish a scientific input mechanism. The way of compensation should be optimized, and create a favorable external environment for the development of community health service. Improve the quality of basic medical and public health service, and reinforce the government of the key cost program. Strengthen the construction of the community health service team,and integrate the human resource management in agenda. Perfect the system of performance appraisal, carrying out the salary system including the wages and performance pay. A reasonable cost accounting system should be established and perfect financial management system to control the cost of community service health.