浅析凤庆县医院成本核算相关问题摘要随着医药卫生体制改革的推进，很多医院已经逐渐意识到医院全成本核算对于医院的内部管理及长远发展的重要作用，很多医院逐步开始采用全成本核算体系，以提升医院财务管理水平。但由于很多医院对全成本核算概念理解不够，成本核算范围存在一定的界定不当，再加上费用分摊方法的不对等，导致很多医院成本核算的标准与全成本核算要求存在较大的差距。目前，有很多医院存在成本核算混乱，经济责任不明等问题，从而导致医院的资源利用率比较低，也隐形当提高了医院的运营成本。基于此，以凤庆县医院为例，对其全成本核算问题进行系统的研究，剖析凤庆县医院全成本核算过程终存在的主要问题，并提出针对性的成本核算优化策略。关键词：医院；全成本核算；优化策略AnalysisontherelatedproblemsofhospitalcostaccountinginFengqingcountyABSTRACTwiththeadvancementofthereformofthemedicalandhealthsystem,manyhospitalshavegraduallyrealizedtheimportanceoftotalcostaccountingfortheinternalmanagementandlong-termdevelopmentofhospitals,andmanyhospitalshavegraduallystartedtoadoptthefullcostaccountingsystem.Toimprovethehospitalfinancialmanagementlevel.However,becausemanyhospitalsdonotunderstandtheconceptoffullcostaccounting,thescopeofcostaccountingisnotproperlydefined,andthemethodofcostsharingisnotequal.Asaresult,thereisabiggapbetweenthestandardofcostaccountingandtherequirementoffullcostaccountinginmanyhospitals.Atpresent,manyhospitalshavesomeproblems,suchasconfusionofcostaccountinganduncleareconomicresponsibility,whichleadstolowutilizationofresources,andalsoincreasestheoperatingcostofhospitals.Basedonthis,takingFengqingcountyhospitalasanexample,thispapermakesasystematicstudyonthetotalcostaccountingofFengqingcountyhospital,analyzesthemainproblemsinthewholecostaccountingprocessofFengqingcountyhospital,andputsforwardthecorrespondingoptimizationstrategyofcostaccounting.Specifically,theresearchcontentincludesthefollowingaspects.Keywords:Hospital;Totalcostaccounting;Optimizationstrategy目录摘要ABSTRACT目录前言..............................................................1第1章核心概念与相关理论...................................11.1医院成本的相关概念...........................................11.2成本核算的理论基础...........................................2第2章凤庆县医院全成本核算的构建的必要性及内容阐释32.1凤庆县医院简介...............................................32.2凤庆县医院全成本核算优化的必要性分析.........................32.3凤庆县医院全成本核算体系构建的内容...........................4第3章凤庆县医院全成本核算现状分析.........................63.1医院成本核算取得的成效.......................................63.1.1增强了医务人员的节约意识...................................73.1.2促进了医院管理体系的完善...................................73.1.3提升了全院劳动效率及经营成果...............................93.2医院成本核算反应出的问题....................................103.2.1理论知识和实践经验需要充实................................113.2.2各项成本核算管理制度需要建立健全..........................113.2.3成本核算人员岗位设置及职能需要完善........................113.2.4成本核算分析质量需要提升..................................113.3成本核算体系问题成因分析....................................113.3.1成本核算方法不健全........................................113.3.2各物资部门缺乏对接........................................113.3.3成本核算人员水平不足......................................123.3.4成本责任缺失.........................
