Hospital cost accounting

Author: Zhou Wenzhen Qin Yongfang Chen Ying
Publisher:
Publish Date: 2002-02-01
Features: With the establishment and gradual improvement of the socialist market economy in China, the three reforms of medical insurance system reform, medical and health system reform, and pharmaceutical production and circulation system reform have been integrated. Additionally, with China's entry into the WTO, medical competition will become even more intense. Strengthening hospital cost accounting and reducing service costs will become an important means of enhancing a hospital's competitive ability. This book summarizes the experience of hospitals in China conducting cost accounting, draws on advanced theories and methods of cost accounting from hospitals and enterprises both domestically and internationally, and is based on the newly promulgated and implemented "Financial System for Hospitals" and "Accounting System for Hospitals" by the Ministry of Finance and the Ministry of Health. Guided by relevant hospital reform documents and policies, it combines theory with practice, striving to construct a cost accounting system that aligns with the characteristics of the hospital industry. For this purpose, we have written and published the book "Hospital Cost Accounting."
The book is divided into fifteen chapters, systematically and comprehensively introducing the theory and methods of hospital cost accounting. It aims to achieve systematicity, comprehensiveness, and innovation in theory, while emphasizing practicality and operability. The content is both in-depth and accessible, linking theory with practice, making it an ideal reference tool for leaders and economic management personnel engaged in cost accounting. It can also serve as a training textbook for higher education institutions in the fields of health economics and hospital management, as well as a reference for departments of health finance and pricing.
The book is divided into fifteen chapters, systematically introducing the theory and methods of hospital cost accounting, including: hospital cost accounting and management, hospital cost forecasting, hospital cost control, hospital cost and expense element accounting, and hospital economic management and accounting.