Based on the ABC Method oF Q Public Hospital Cost Management System Research
|Keywords||ABC cost management system of public hospitals|
Cost, is of strong comprehensive economics a index, it not only can reflect the unit of material consumption, management level and capital utilization efficiency, but also a profound influence on the future development of power unit. Cost management will become the core of the unit competitive advantage. The new hospital accounting system on hospital accounting especially in cost management aspects put forward higher requirements. The reform of public hospital core problem is the government resource allocation problem, how will the limited resources reasonable allocation, make full use of the government is facing the main problems, and public hospital to strengthen the cost management, strengthen cost accounting and control for the government a series of reform will provide a basic data, cost responsibility is significant. Specifically, this paper is to explore how to establish public hospital cost management system, in the market environment, government intervention to improve the public hospital internal capital allocation efficiency problem. The author intends to Q public hospital as an example and combines the practice to put forward opinions and Suggestions, due to the new hospital accounting system in January1,2012in the public hospital executive, so in this paper, the new system implementation have greater practical value and have a positive significance.This paper to Q public hospitals is the research object. From the Q hospital cost management present situation, combined with cost management theory and methods, summarizes the Q hospital in the cost management of the existing problems, and puts forward the corresponding countermeasures for cost management system, in order to achieve in Q public hospitals to improve cost management level of purpose.This paper is divided into five parts.First of all, the introduction part of public hospital in our country the status quo and facing the reform background for the analysis, has been clear about the this paper research background and meaning, the paper analyses the necessity of the study in this paper, and this research method, content and innovation points were expounded.Secondly, to hospital cost management review on the research of, and defines the cost management, hospital cost, cost management system of the related concepts, and the contents of hospital cost was analyzed, the principle of hospital cost management, and puts forward to establish hospital cost management system should include content.Again, the introduction of the specific conditions of the Q hospital, especially the last three years of operation condition and the present situation of cost management, and in the light of the situation then puts forward the existing problems, problems is the current cost management can not adapt to the development of modern hospital needs, cost management process can not meet the needs of the development of the current hospital reform.Then, combined with the cost management theory and the hospital actual problem, puts forward the Q hospital implementation cost management steps to design the cost management system, through the establishment of cost budget, cost accounting, cost control, and cost performance appraisal and reward to form a comprehensive cost management system.Finally, this paper puts forward to establish perfect cost management system, needs certain security measures, from strengthening the cost management consciousness, perfecting cost management organization safeguard, strengthen the construction of information technology and the establishment of cost supervision mechanism is expounded, the system of the concrete implementation can be more feasible.