管理会计在医院财务管理工作中的优势及应用

Advantages and application of management accounting in hospital financial management

管理会计在医院财务管理工作中的优势主要体现在,管理会计具有评价职能,可以在一定程度上提高医院的考核能力。管理会计具有控制职能,不仅能够根据不同科室的预算执行情况确定目标成本,还能够有效调节医院管理工作中存在的各种问题。管理会计具有规划职能,可以切实保障医院财务预算工作的顺利进行。管理会计在医院财务管理工作中的应用主要体现在,开发相关管理软件,提高医院财务管理的信息化水平。医院必须转变以往陈旧的管理理念,从精神、行动上支持管理会计的各项工作。组织管理会计人员进行培训,加强他们的管理理念,丰富他们的专业技能,并根据实际情况构建合理的管理会计工作标准,以确保财务管理工作的规范性。构建医院管理会计监督体系,建立健全内部审计机制和监督机制,以保证医院的资金管理效果。管理会计有必要对医院的知名度、专家信誉、专利、冠名等无形资产进行评估,以维护医院的合法权益。医院应积极利用各种现代化的结余留用、超支不补、差额补助、全额管理等方法来强化医院的管理会计水平。管理会计人员应科学设定成本控制目标,将医院各科室的收支全部纳入到预算管理系统中去。

The advantages of management accounting in hospital financial management are mainly reflected in the following aspects.Management accounting has evaluation function,which can improve the assessment ability of hospital to a certain extent.Management accounting has the control function.It can not only determine the target cost according to the budget implementation of different departments,but also effectively adjust various problems in hospital management.Management accounting has the function of planning,which can effectively guarantee the smooth progress of hospital financial budget work.The application of management accounting in hospital financial management is mainly reflected in developing relevant management software to improve the informatization level of hospital financial management.The hospital must change the old management idea and support the work of management accounting from spirit and action.Organize the training of management accounting personnel,strengthen their management concept,enrich their professional skills,and build reasonable management accounting standards according to the actual situation to ensure the standardization of financial management.In order to ensure the effect of fund management,we should establish a hospital management accounting supervision system,establish and improve the internal audit mechanism and supervision mechanism.It is necessary for management accounting to evaluate hospital’s reputation,reputation of experts,patents,naming and other intangible assets so as to protect the legitimate rights and interests of the hospital.The hospital should make full use of various modern methods to strengthen the management and accounting level.The management accountant should set the cost control target scientifically,and bring the revenue and expenditure of each department into budget management system.