Problems and countermeasures of hospital cost management

Hospital cost management is an important part of hospital management and plays an important role in the future development of the hospital.

Abstract:

In order to better standardize the financial management of hospitals in China, formulate unified management standards and strengthen the operability of financial management, China issued the Hospital Accounting System and the Hospital Financial System in 211, and began to fully implement them nationwide in the following year. The promulgation of the new system further standardized the financial management of hospitals. How to better complete the hospital cost management under the new financial accounting system, improve the accuracy and authenticity of cost accounting, and promote the standardization of hospital financial cost management has become an urgent problem for many hospital management. According to the characteristics of the new financial accounting system, this paper analyzes how to strengthen hospital cost management and puts forward effective countermeasures.

Keywords:

New accounting system; Cost management; Countermeasures

Hospitals belong to public welfare institutions, and standardized management is necessary to better develop in the current market economy competition. Hospital cost management is the basis of management. Effective cost management can reasonably control various expenses, reduce hospital operating costs and improve the efficiency of fund use.

first, the characteristics of the new financial accounting system

The new financial accounting system has made detailed provisions on the object of cost accounting, the goal of cost management, cost analysis, cost scope and cost allocation, which has a guiding role in further improving the cost management and accounting system of hospitals. Its characteristics are as follows: based on accrual basis, it attaches importance to cost accounting; Adjust the accounting system of drug revenue and expenditure, change the traditional distribution model of hospital revenue and expenditure, and change the traditional situation of supporting doctors with drugs; The introduction of statement audit system further improved the financial reporting system; The fixed assets accounting system was introduced and the depreciation system of inherent assets was improved. The budget management has been further strengthened and the binding force on the budget has been strengthened.

second, the problems existing in hospital cost management under the new financial accounting system

the financial cost of a hospital refers to the labor consumption that the hospital must spend in the process of developing medical services, which is expressed in the form of money, including medical expenses, administrative expenses, materials needed for treatment, depreciation of fixed assets and major repair funds. Before the implementation of the new accounting system, the cost management in many hospitals was not perfect and meticulous, which caused the cost accounting to fail to play its due role. The main reasons for this situation are as follows:

(1) The concept of hospital financial cost management is backward

Limited by the lag and limitation of management concept, As a result, some hospitals often have overstaffing, inaccurate cost accounting, loss of assets, waste of resources and low efficiency, and the management of hospitals generally exists: although they are very concerned about financial cost management, they are obviously insufficient in implementing specific responsibilities; The focus of cost management is on the cost accounting afterwards, and the cost analysis and control before and during the event are obviously insufficient; Pay too much attention to direct cost management, while some indirect cost management is rarely involved; Pay great attention to the cost management of some business departments, but not to the management of some functional departments. At the same time, with the country's increasing investment in medical care, many hospitals have frequent equipment replacement. Although some eliminated equipment still has use value, it has not been fully utilized, and the hospital supervision department cannot fully exert its supervision effect, resulting in a large waste of resources and funds and further increasing the financial cost of hospitals.

(2) hospital financial cost accounting ignores intangible assets

At present, many hospitals only account for tangible assets in the process of financial cost accounting, such as personnel expenses, equipment expenses, fixed assets, etc., but rarely account for intangible assets. Intangible assets refer to assets, such as patents and trademarks, which have economic value, but can give users certain rights, because these intangible assets have not been accounted for for for for a long time.

(3) There is no perfect mechanism for the management of medical equipment in departments

There is no scientific argument for the elimination of old equipment and the replacement of new equipment in some clinical departments. For the elimination of some old equipment, it is often only necessary for the competent leaders to agree to replace it, but the use time, use status and whether it can be repaired have not been investigated and accounted. This has had a serious impact on cost management and led to a lot of waste of resources.

(4) There are huge deviations in the accounting of sanitary materials

There are many items of various sanitary materials used in hospitals, and there are many differences in standards. In addition, there are no specific regulations on the accounting of sanitary materials in China at present, which leads to many deviations between sanitary materials and actual accounts.

Third, effective measures to strengthen hospital cost management under the new accounting system

(1) Improving the leadership's understanding of cost management

The leadership of the hospital must fully realize the importance of cost management to hospital management, pay attention to this work, and improve some backward and traditional management methods as soon as possible. According to the new accounting system, a set of management system in line with the management of the hospital should be formulated within the unit. The mode of specialized management for some single departments should be changed into the same management mode for many departments. According to the characteristics of various departments, links and levels in management and the risk and income of costs, careful analysis should be made, and the implementation of responsibilities should be strengthened. The responsibility of each link should be ensured to be implemented and management measures should be put in place, and the responsibility investigation system should be implemented. When a hospital conducts financial reimbursement, it must issue a special reimbursement bill. General financial bills need to be signed by the accountant, the employer, the applicant, the financial section chief and the competent leader, and major financial bills need to be signed by the head of the unit before they can be passed.

(II) Improving the accuracy of hospital cost accounting content

Accurate accounting content is the core of strengthening cost management, so it is necessary to further standardize the cost accounting work and strictly implement the provisions of financial cost management, especially in the current market economy environment, the market competition is fierce, and the value of some intangible assets is increasing, even exceeding the value of tangible assets. For these intangible assets, hospitals must attach great importance to them and strengthen management measures. The commonly used measures include scientific and rational use, strengthening management awareness and attaching importance to protection.

(3) Improve the correctness of hospital cost accounting

In the process of accounting the cost of the hospital, we must pay attention to the following points: scientifically define the expenses of various departments, because the departments of the hospital are complicated, and there are a lot of consumption expenditures every day. We should classify the consumption expenditures of departments in detail, and the costs that some departments need to bear should be included in the costs of their departments. If some expenses cannot be effectively defined, they must be effectively defined. Define the expenses of patients' discharge and hospitalization, and resolutely do not allow any increase or decrease in the expenses of inpatients when accounting at the end of the month, and accurately and truly reflect the hospital costs of inpatients and discharged patients; Clearly define whether patients who come to the hospital need to bear the costs and expenses in the process of seeing a doctor, and publicize the expenses that some patients don't need to bear, so as to avoid unreasonable charges, affect the reputation of the hospital and cause the loss of intangible assets.

IV. Conclusion

Hospital cost management is an important part of hospital management and plays an important role in the future development of the hospital. Especially after the implementation of the new accounting system, the financial staff of the hospital must conscientiously perform their cost management duties according to the actual situation of the hospital to help the hospital develop better.

references:

[1] Jiang Jiang. Probe into hospital cost management under the new hospital financial accounting system [J]. Modern Commerce, 214(12)

[2] Wang Juan. Problems and countermeasures in the implementation of the new hospital financial accounting system [J]. Modern Commerce, 213(1);