Research progress and thinking on cost accounting of medical service items based on cost equivalent method / 中华医院管理杂志

Through literature research, this paper analyzed the research progress of medical service project cost accounting based on cost equivalent method. According to the calculation mode of cost equivalent value, this method could be divided into two types, namely, equivalent coefficient method and point method. This paper classified and summarized the application status of cost equivalent method in the cost accounting of medical service projects, analyzed the advantages of cost equivalent method, such as being able to consider a variety of cost drivers, concise accounting process and strong operability, discussed the existing problems of this method, and put forward suggestions for further deepening the application of cost equivalent method and strengthening hospital cost accounting, such as strengthening the summary and case publicity of cost equivalent method, reasonably combining and applying various methods, and scientifically and reasonably developing hospital cost accounting information construction, so as to help build a scientific and accurate cost accounting system for medical service project.

Thoughts and suggestions on high quality cost accounting at multi-campus public hospitals / 中华医院管理杂志

In the era of the new healthcare reform, high-quality cost accounting can effectively enhance the business performance of public hospitals. Compared with single-campus hospitals, the cost accounting of multi-campus hospitals is faced with greater complexity and challenges. The authors analyzed cost accounting problems found in the latter, namely the lack of top-level design in the construction of a fine multi-campus cost accounting system, difficulty of reasonable collection and allocation of various costs, lack of strong information support, outdated research methods used in item cost accounting among others, as well as their causes. On such basis, the authors put forward countermeasures for high-quality cost accounting in multi-campus hospitals, for the purpose of fully leveraging the leadership of cost control in the high-quality development of public hospitals.

Some thoughts and suggestions on the cost accounting of current medical service projects / 中华医院管理杂志

With the deepening of the medical insurance payment reform in China, cost accounting of public hospitals, especially project cost accounting, is becoming more and more important, but the progress in this regard remains insignificant at present. Based on the exploration and practice in the cost accounting of hospital projects, the authors explored some problems existing in the cost accounting of medical service projects, such as introduction of technology and risk factors into HR cost accounting, and accounting process reengineering. On such basis, the authors proposed feasible countermeasures to optimize cost accounting of projects, which are expected to provide references for the government to improve the system construction of project cost accounting in the future.