The impetus for and evolution of our hospital's implementation of cost accounting / 中华医院管理杂志

ABSTRACT

At present implementation of cost accounting is necessary for hospitals to strengthen operational management, rationally allocate medical resources, adapt to competitions on the medical market, perfect the excitation mechanism, and standardize medical management. Cost accounting in Chaoyang Hospital has transformed from an imperfect stage lasting from 1997 to 1999 to a fairly perfect stage dating from 2000. As a result of the implementation of cost accounting, the awareness of costs and effects on the part of the entire staff in the hospital has been enhanced, competition for equipment, space, manpower, etc. among the various departments has been restrained, and the outcome of the hospital has been markedly improved.