Take the opportunity of cost accounting of the project to improve the economic management and administration of the hospital

Take the opportunity of cost accounting of the project to improve the economic management and administration of the hospital
According to report of number 7 of Vol. 14 of magazine of " Chinese hospital ", the system reform of the medical and health makes the development in the future of the hospital face the new opportunity and challenge, will adjust in the medicines addition policy soon, under the objective environment that medical expenses standard of services and the medical cost will be deviated from seriously, how to set up rational compensation mechanism and price adjustment mechanism of government, it will be the government and a great subject that the hospital faces. Launch the whole cost accounting and carry on the cost accounting of the medical project on this basis, strengthen the management of the hospital, on the premise of guaranteeing the medical service quality, reducing the cost of hospital turns into the only way of development of hospital, normal cost management system and scientific cost accounting system are the practical guarantee of healthy and orderly development of the hospital. Summarizing, improving, enriching and developing the management theory of the hospital constantly only in practice, ability seizes the opportunity, make the hospital get onto the right track of sound development against the challenge. The article carries on the cost accounting pilot work of the medical project in Chaoyang hospital of Capital University of Medical Sciences as the foundation with Beijing Municipal Health Bureau, check and calculate 105 direct medical treatment and all medical projects which the technological department of medical treatment launched of 2006 of hospital, divide the department into and count 4046 items ' Excluding charging material project and medicines fee) ,Amalgamate, carry on the data analysis for cost of 2038 medical service items, so as to improve the management level of the hospital, impel hospital management from extensive to become more meticulous, change. Recommend the totality situation of the cost of medical service item, explain the difference quantity of expenses standard and cost is analyzed, make a concrete analysis of the medical service item in six respects such as fee from fee of berth, attending to projecting, technological labor service, checking project, instrument and equipment project, making a diagnosis. Propose adjusting the medical service price, strengthening the compensation policy of the government finance, further deepening and paying the reform, explore new way of paying, economic management and administration of completion hospital,etc. are proposed. (the magazine of " Chinese hospital " submits the article)

|