Hospital implementation of the standard cost control methods and experience.docVIP

 PAGE \* MERGEFORMAT 17 Hospital implementation of the standard cost control methods and experience Author; Zhang Bo, Yan pairs of silver, Deng Han, Cang Sheng Abstract We have begun to actualize the controlling of standard cost from 2005 in order to strengthen the hospital’s cost accounting, improve the hospital’s income, and decline the patient’s expenditure.Namely: Establish the cost criterion, progress cost difference prompting, analysis and cost difference controlling etc , forming a suit of controlling system by feed former controlling, accounting function and feedback controlling of the cost.By circulating for one year, we have obtained favorable effects. Keywords: standard cost; hospital management; cost accounting; hygienic economic Abstract: In order to strengthen the hospital cost accounting, the addition of hospital revenues, reduce the burden on patients, our hospital began in 2005, the standard cost control management. Namely, to develop cost standards, cost analysis and cost differences and reveal differences in control; by the cost of feed-forward control, accounting functions and feedback control to form an organic combination of a cost control system. Run a year, and achieved good results. Keywords: standard costs; hospital management; cost accounting; Health Economics In recent years, the hospital’s development and commercialization of market-oriented tendency, resulting in the patient care costs have risen sharply. ‘Medical treatment is difficult and expensive’ has become a hot spot of common concern to all sectors of society, the overall management of the hospital presents a challenge. Modern Hospital from the National Conference on Health and economic management can see, the current status of the hospital cost management shows the following characteristics: out-patient, clinical departments is basically a loss, operating results of a loss of a good hospital departments accounted for 79%, and operating results of poor sect