医院成本核算问题及成本核算信息化建设分析

Analysis on the Problems of Hospital Cost Accounting and the Construction of Cost Accounting Informatization

新医院会计制度的实施对医院成本核算工作提出了更高的要求。但从实际情况来看,目前医院成本核算模式中仍存在诸多不足,影响了医院成本控制效果与经济效益。基于此,文章先是分析了医院成本核算的重要性,然后针对目前医院成本核算中存在的问题提出了具体的改进措施,最后提出加强医院成本核算信息化建设的建议,以期通过信息化手段提高医院成本核算的科学性、准确性,进而帮助医院真正实现精细化管理的目标。

The implementation of the new hospital accounting system puts forward higher requirements for hospital cost accounting.However,from the actual situation,there are still many deficiencies in the current hospital cost accounting model,which affect the cost control effect and economic benefits.Based on this,this paper first analyzes the importance of hospital cost accounting,then proposes specific improvement measures for the existing problems in hospital cost accounting,and finally puts forward suggestions to strengthen the information construction of hospital cost accounting,in order to improve the science and accuracy of hospital cost accounting through information means,and then help hospitals to achieve the goal of fined management.