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On the construction of hospital management accounting system
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On the construction of hospital management accounting system
[Paper Keywords] hospital management accounting system of responsibility accounting cost analysis [Abstract] the deepening of reform in the new era of health, the hospital must introduce advanced management concepts, improve their management and overall strength in order to better cope with increasingly fierce global competition in the health care market. I intend to management accounting in Modern hospital management role very building measures, a preliminary study.
Management accounting as an emerging interdisciplinary, the accounting profession has been much concern and attention, the rapid development of China’s market economy in the process, although it has been widely used, but the hospital has not been given sufficient attention. With health care reform deepening the market economy continues to develop, the external environment of China’s medical industry has undergone tremendous changes, the original monopoly in certain areas the situation is broken, the hospital’s operating pressure. as an invincible position in the competition, in addition to improving the hospital the technical quality of medical staff, service level, equipment capacity, but also enhance the market concept and sense of competition, and actively introduce advanced management concepts, improve their management and overall strength in order to better cope with the increasingly fierce competition in the health care market. Only the implementation of hospital management accounting, in order to achieve their own goals.
First, the role of hospital management accounting
Hospital management accounting through the organization, planning, control, evaluation and assessment and other means to help the hospital use of management accounting to analyze important economic indicators to determine the hospital’s development objectives, development plans, proposed measures, and by comparison, evaluation, lo
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