The Research On The Total Cost Accounting And Management Of ZD Hospital Under The New Hospital Financial System

The demand for the construction and development of the hospital is higher and higher.In order to cope with this demand,the scale of the hospital grows and expands year by year.The hospital is constantly improving its professional skills,and at the same time,it pays more and more attention to improving its management level.Among them,because of the financial management system of the public nature of the hospital and the hospital of the new requirements,how to lower the efficiency,how to carry out scientific planning and implementation of the control system of the hospital cost management work,make the hospital in the public welfare and sustainable development,the research of hospital cost accounting and management become increasingly important.First of all,based on the literature review,according to the requirements of China’s hospital financial system,this paper combs the research results of hospital total cost accounting and management at home and abroad.Secondly,the whole cost theory,the fine management theory,the cost analysis and control methods are expounded,and the theoretical basis is established.Third,the present situation of ZD hospital cost is analyzed,and the reasons for the existing problems in the total cost accounting and management are analyzed.Fourth,according to "hospital financial system" requirements,make full cost accounting sound program,joined the allocation of public cost in cost accounting department,established the accounting method of medical service project cost,time,date and cost of disease diagnosis bed costs,and on the basis of cost analysis.Fifth,on the basis of total cost accounting,elaborate hospital cost management plan is formulated,and detailed items such as health material cost,drug cost,personnel cost,capital construction equipment cost and other expenses are managed separately.Finally,the effect of the hospital cost accounting and management scheme was evaluated and the guarantee measures were put forward.In this paper,first of all,the total cost accounting of ZD hospital should be allocated to the sharing of public cost,and the accounting method of medical project cost,disease cost and daily cost should be clearly defined,so that the cost accounting of ZD hospital is more precise and scientific.Secondly,through detailed account management,cost accounting of the hospital for the first time in 2017,ZD growth rate is lower than the total cost of the medical income growth rate of 0.29%,to achieve the goal of lowering the efficiency,ZD hospital cost management has also been a scientific planning and effective control.The significance of this research is: at the micro level,through the study of cost accounting and management of ZD hospital,improve the method of total cost accounting in ZD hospital,the fine management scheme of cost accounting,enhance the ZD hospital cost management,to achieve the objective of reducing efficiency;at the macro level,for the sustainable development mode of high quality,high efficiency and low energy consumption saving of scientific practice and achieve a certain effect,has a certain reference to the full cost accounting and management of similar public hospital work.