Thoughts and suggestions on high quality cost accounting at multi-campus public hospitals
10.3760/cma.j.cn111325-20210908-00834
- VernacularTitle:公立医院单体多院区高质量成本核算思考和建议
- Author:
Peiyong XIA
1
;
Xun XU
;
Tao YAN
;
Li LUO
Author Information
1. 上海申康医院发展中心，上海 200041
- Keywords:
Financial management, hospital;
Hospitals, public;
Multi-campus;
Cost accounting
- From:
Chinese Journal of Hospital Administration
2022;38(1):6-10
- CountryChina
- Language:Chinese
-
Abstract:
In the era of the new healthcare reform, high-quality cost accounting can effectively enhance the business performance of public hospitals. Compared with single-campus hospitals, the cost accounting of multi-campus hospitals is faced with greater complexity and challenges. The authors analyzed cost accounting problems found in the latter, namely the lack of top-level design in the construction of a fine multi-campus cost accounting system, difficulty of reasonable collection and allocation of various costs, lack of strong information support, outdated research methods used in item cost accounting among others, as well as their causes. On such basis, the authors put forward countermeasures for high-quality cost accounting in multi-campus hospitals, for the purpose of fully leveraging the leadership of cost control in the high-quality development of public hospitals.
