Exploration of Lean Reform in Cost Accounting of Public Hospitals under the Guidance of New Quality and Produc-tivity
- VernacularTitle:新质生产力导向下公立医院成本核算精益化革新探索
- Author:
Ruiqi DENG
1
;
Linglan KANG
;
Yulin SU
Author Information
1. 四川省肿瘤医院·研究所、电子科技大学附属肿瘤医院财务处 四川 成都 610041
- Publication Type:Journal Article
- Keywords:
new quality productivity;
cost accounting;
emerging technologies;
management paradigm
- From:
Chinese Health Economics
2025;44(3):99-104
- CountryChina
- Language:Chinese
-
Abstract:
It focuses on the lean management of cost accounting in public hospitals,indexed by the"technology-management-economy-paradigm",and explores the new quality productivity of cost accounting in public hospitals from the perspective of emerging technology applications and cost accounting management paradigm innovation.On the one hand,the application of emerging technologies in the field of cost accounting explains how new quality productivity empowers the lean development of cost accounting;on the other hand,it explores the multi-stage layered model of project cost accounting,the theoretical application of technology allocation coefficient method,and the innovation of departmental cost management paradigm,in order to explore new quality productivity in hospital cost accounting.Under the guidance of new quality productivity,taking emerging technologies and management paradigms as the starting point,exploring the path of lean cost accounting innovation,opening up new breakthroughs for improving the quality and efficiency of operational management,and further deepening the high-quality development of hospitals.
