Study On Comprehensive Budget Management Of L Hospital Based On Total Cost Accounting

With the further deepening of the new medical reform system,the continuous opening of the medical and health market has intensified the competition in the medical industry.Public hospitals are a combination of public nature and public welfare.They should not only ensure the quality of medical care,but also promote the optimal allocation of resources.Therefore,both social benefits and economic benefits should be considered.Hospital total cost accounting is to calculate all hospital costs according to reasonable standards,and establish a five-level cost accounting system by implementing four-level cost allocation.The overall budget of the hospital is the budget of the whole hospital,the whole staff and the whole process.At present,the hospital is facing more and more pressure from internal and external environment.In addition to increasing revenue,the hospital should constantly strengthen the control of cost and conduct comprehensive budget management.Therefore,the establishment of a comprehensive budget management system based on full cost accounting is not only conducive to providing fine and accurate data for budget management and improving the operability of the budget.In addition,it is conducive to reducing the operating cost of the hospital,coping with various risks and achieving the strategic objectives of the hospital.At the present stage,due to the lack of advanced management concepts and the neglect of the importance of budget management,the hospital budget management system is relatively backward and cannot successfully play the role of cost control and supervision.At the same time,there are also loopholes in hospital cost accounting,resulting in serious waste of medical resources,which cannot provide accurate data cornerstone for budget management.According to the requirements of the new medical reform and the new hospital financial system,how to implement an effective budget management system and better manage the hospital has become an urgent issue.This paper takes L public hospital as the research object,uses the literatureresearch method,case study method and investigation research method,takes the new medical reform as the background,starts from the hospital’s strategic goal,combines the total cost accounting and the overall budget management,and constructs the scientific hospital management system.There are five parts in this paper.The first part is the introduction,which introduces the background and significance of the research,the research review at home and abroad,the research ideas and methods,and the innovation and shortcomings of the paper.The second part is the theory,which clarifies the related concepts and theories needed by the research.The third part is a case study,which introduces the comprehensive budget and total cost accounting of L hospital,and expounds the relationship between comprehensive budget and total cost accounting,and how to build a comprehensive budget management system based on total cost accounting.The fourth part is problem oriented,which studies the problems and causes in L hospital’s total cost accounting and comprehensive budget management.The fifth part is the optimization measures,aiming at the existing problems to put forward improvement Suggestions,to build a scientific hospital budget management system.