医院新财务制度下成本管理工作问题的探讨

Problem Investigation of Cost Management under the New Financial System in Hospital

本文着重探讨信息化时代会计账务处理、工作量分摊方法等对成本核算所产生的问题及解决方法。文章分别从医院的收入、支出、工作量及财务报表四个方面分析和探讨新会计制度下成本核算工作产生的变化,发现在新制度下存在收入、支出等与成本报表不协调的问题所在,针对数据来源的可靠性,科目设置的关联性及分摊方法上分别提出相应的改进措施,力求讨论出更加准确和适宜的成本核算方法。

This article focuses on investigating the probleras and solutions in accounting management, worldoad allocation method of cost accounting under this information age. This paper analyzed and disenssod the change of cost accounting work under new accounting system change from four aspects： hospital income, expenditure, workload and financial statements. We found that the existence of inharmonious problem among income, expenditure and cost report under the new system. We put forward corre- sponding improvement measures according to the rdiabillty the data source, subjects set rdevan~ and apportion method respectivdy, and aim to investigating a more accurate and suitable method of cost accounting.