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asbryobvrz · Wysłany: Pią 10:17, 25 Mar 2011

Functional departments of the hospital cost accounting Difficulties and Countermeasures

Then included in the profit or loss, but some of the larger amount of longer term benefit expenses, amortization of cost accounting staff time often arbitrary large, to the accounting results of uncertainty. I. 5 hospital cost functions of the department as a result of more complicated projects, summary and statistical manual will always be a case of incomplete information. l, 6 in the process of cost accounting, financial accounting is often only recorded the amount of costs and ignore the record of units of measurement, so that the period of instability in the price of less than effective cost control. 1.7 Hospital in the project cost and estimates the cost of a single disease, how to share the cost functions is also a problem. 2 Measures hospital cost accounting functions 2.1 Cost functions with the integrated i. T, C-Functions for the hospital sub-sections or departments to carry out cost accounting, such as hospitals and offices. Nursing Department, Medical Services, etc., and then sub-category of these departments, cost control,[link widoczny dla zalogowanych], such as office supplies, repairs, travel and other administrative costs, according to the reported cost management plan, or an incremental zero-based budget approach, the approval issued after the index as the responsibility of the relevant functional departments. The same time, better cost control, or cost data than in the past the department has declined to a certain degree of shock hoon, to mobilize the masses of workers, 42 managers and foreign medical CHINAFOREIGNMEDICALTREATMENT enthusiasm. 2.2 to take steps to ensure that cost information. Effective. Costs of hospital management clearly defined and the classification of the content included in administrative expenses, projects, deferred or withholding method defined in detail in order to ensure the effectiveness of accounting results; while the functions that occur directly to sections of the clinical departments benefit from the cost of services, should be promptly credited to the clinical department or auxiliary services. Such as utilities, printing fees,[link widoczny dla zalogowanych], according to the principle of who used or who benefits from cost centers included in direct costs; can not be directly assessed on the indirect costs of services should be sub-categories according to the actual situation of the hospital system in a reasonable way to share management costs sub-carving. 2.3 The computer network system is the basis of cost accounting, computer technology will dry the hospital cost accounting, can greatly improve the modern enterprise management process. So the hospital to be built on the L. Jl From the more comprehensive computer network system, which include clinical and ancillary services in addition sections of the respective systems, but also including the functions of hospital cost accounting system. Powerful, flexible accounting system, the use of low cost, high efficiency, can quickly and easily assist managers to predict the cost, decision-making, and monitoring of the implementation of the control process. 2.4 The cost of establishing the concept of strategy. Strategic cost management to the hospital overall for the object, according to the hospital's overall development strategy and development, and administrative costs are - some are hospital functions provided by different internal services, while a sound hope is for the hospital development and construction takes expenditure, expenditure on this part of the cost should be included in the strategic areas of the hospital. 2.5 times of instability in commodity prices such as energy consumption costs control of public expenditure should be fixed units of measurement-based control, such as water and electricity responsible for gasoline General Logistics Department, the implementation of energy expenditure in the hospital last year the amount of units destroyed no growth assessment objectives, excluding the actual operation of the objective factors that appear, in tons, degree program approved number of units of measurement, for cost control. 2.6 The concept of increased costs, the implementation of full cost control. Strengthening cost control, the most important task is to raise the majority of staff awareness of cost control, especially for the cost of staff awareness of the functional departments of propaganda and education, the cost of changing control of the minority for the full participation of management. 2.7 change their thinking, the management functions should follow the law of value. From the functional departments of the hospital, excluding investment, regardless of cost, excluding the effects, simple attention to balance and meet the kind of gross revenues dry feel good condition, turned to follow the value of the principle, the use of input and output rules, good management of the hospital up. Such as hospitals, medical equipment sector, before the introduction of high-tech equipment, the equipment must be the performance of investment funds and social and economic outputs in terms of the argument carefully before ruling. Material supply department of the hospital must be open source section of flow, improve operational efficiency, timely information and analysis of medical costs and the cost of changes, take the quality and efficiency of development. Because,[link widoczny dla zalogowanych], who's good quality, high technology, low consumption, low cost, good,[link widoczny dla zalogowanych], who will be able to adapt to a market economy,[link widoczny dla zalogowanych], and thus occupy the medical market, for the people to provide quality and efficient health care services. Received Date】【A ll 2007-09