RESUMO
Under the serious inadequate circumstances of government’s input on public hospitals, how public hospitals can ensure the public welfare and guarantee a reasonable return is the task for managers. Based on the total cost accounting of the hospitals , the patient costs are solved into the cost structure with the same structure of accounting , combined with average profit rates of accounting units, to calculate single patient profit, to summarize diseases and calculate disease profit rate and related indexes on this basis, to provide references for hospital management from new prospective.
RESUMO
The cost accounting plays central role in enhancing financial management in the hospital. With the increasing hospital competition, conventional model of cost accounting is changing, and gradually replaced with a novel model of cost accounting-total cost accounting. With the wide spread of total cost accounting in all hospitals, it is found that the general operation of hospitals is limited by the original HIS information system. EPR system feathered with the advanced data administration and potent function of financial analysis holding promise in adoption and acceptance by hospitals, serving as information collector and analyzer following HIS system.
RESUMO
Objective To introduce a new purchase and management model for medical equipment in total-cost accounting. Methods Through an analysis on corrent status of hospital purchase, some disadvantages were summed up and new suggestions and solution were put forward. Management measures of the equipment were discussed according to the check and accept, the archives management and the application. It were put forward to relative measures for maintenance of equipment and metrology management. Results Purchase and management for medical equipment conform to the standard via scientific and effectual management in the hospital.Conclusion More detailed work should be done to implement the model.