1.Research on the Implementation Strategy of High-Quality Investigation of Medical Service Project Cost Accounting
Peiyong XIA ; Shengkai WANG ; Jia YIN
Chinese Health Economics 2025;44(8):88-91,97
The data required for medical service project cost accounting can be divided into basic data of income and expenditure details and standard cost driver data.Among them,the standard cost driver data is the standard(or average)consumption data of various resources invested in each medical project,and it is an important parameter used to allocate costs.Because of the huge medical projects in hospitals and the complex relationship in these parameters,it is often a very complicated and meticulous system engineering to obtain these parameters.It puts forward a lean research strategy based on informationization and intelligence,hoping to help hospitals carry out the work with high quality.
2.Research on the Implementation Strategy of High-Quality Investigation of Medical Service Project Cost Accounting
Peiyong XIA ; Shengkai WANG ; Jia YIN
Chinese Health Economics 2025;44(8):88-91,97
The data required for medical service project cost accounting can be divided into basic data of income and expenditure details and standard cost driver data.Among them,the standard cost driver data is the standard(or average)consumption data of various resources invested in each medical project,and it is an important parameter used to allocate costs.Because of the huge medical projects in hospitals and the complex relationship in these parameters,it is often a very complicated and meticulous system engineering to obtain these parameters.It puts forward a lean research strategy based on informationization and intelligence,hoping to help hospitals carry out the work with high quality.
3.Analysis on the Problems of Nurses'Labor Cost Accounting from the Perspective of Management Accounting and Industry Finance Integration
Peiyong XIA ; Xun XU ; Jia YIN ; Yumei SHI
Chinese Health Economics 2024;43(3):85-87
Nurses not only focus on nursing fees,but also participate in other medical fees,which is an important part of the hospital's medical services for patients.For the main resource consumption-labor cost in medical service project cost accounting,the labor cost of doctors(including medical and technical staff)and nurses is the most important part,but the labor cost accounting of nurses has not been paid enough attention for a long time.From the perspective of management accounting and the integration of industry and finance,it analyzes the characteristics of nurses'labor cost and accounting,and studies and discusses some problems of medical service project cost accounting based on nurses'labor cost,hoping to provide references for hospitals to carry out nurses'labor cost accounting in medical service projects more scientifically and reasonably.
4.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
5.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
6.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
7.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
8.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
9.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
10.Research Progress and Thinking of Disease Cost Accounting Model Based on Parameter Allocation Method
Peiyong XIA ; Kui QIN ; Jia XUAN
Chinese Health Economics 2024;43(8):75-79
The relevant state departments issued a series of cost accounting systems,and put forward three disease cost accounting methods:project superposition method,service unit superposition method and parameter allocation method.Among them,parameter allocation method is not paid attention to in the theory and practice of hospital disease cost accounting.Based on the literature research,it clarifies the related concepts of disease cost accounting based on parameter allocation method,combs and summarizes the characteristics,accounting models and existing problems of disease cost accounting at home and abroad at present,and discusses the optimization and improvement path in order to promote the further improvement and popularization of this method and accelerate the extensive practical application of accounting results.
Result Analysis
Print
Save
E-mail