on the hospital cost accounting management accounting in the problems and solutions（在医院成本核算管理会计存在的问题和解决方案）.docVIP

On the hospital cost accounting management accounting in the problems and solutions Write papers Net: Hospital cost accounting object refers to the hospital in the capital in the production process dynamic. Its main contents include the cost of production records, audits, imputation and allocation, product cost calculation, report preparation, data analysis products , the product cost control and to provide economic forecasts, decision-making basis, etc. modern hospital cost accounting should be based on business, from business focus, from an economic start, the formation of products that the whole process of medical decision-making activities, accounting and control, product cost occur in accordance with the intended target. In recent years, forcing the hospital within the hospital economic health reforms in the economy have a major input-output management changes within the hospital cost accounting as to establish a sound economic management and an important part of the distribution system is essential. Costing macroeconomic management meets needs, but also meet the requirements of micro-management, the economy plays an important role. First, the functions of cost accounting Cost accounting as a management of economic activities in the production and management process is the possible role of cost accounting functions of modern cost accounting and management as closely, so that it actually includes the cost management of all aspects of the modern cost The main functions of accounting include: cost projections, cost decision-making, cost planning, cost control, cost accounting, cost analysis and cost assessment. In the various functions of cost accounting, cost accounting is the most basic functions, there is no cost accounting not cost accounting. All cost accounting functions are interrelated and mutually conditions, and production and operation activities throughout the whole process, in all play a role. Hospital cost accounting is the