Discussion about Financial Management Based on Hospital Cost Accounting and Full Budget

This article discussed the following key areas in modern hospital financial management.Based on asset full counts and asset management,hospital could develop accounting for department,medial project,single disease all three levels,and build management system including prediction,cost execution,cost plan,cost calculation,cost control,cost analysis and related performance review.Based on historical data,hospital also could make overall plans and take all factors into consideration of budget control for all hospital operation activities.A system of performance evaluation and distribution should be established to ensure the implementation of management and full budget.The concepts of cost and riskshould be import of hospital financial management to optimize capital flow for hospital fund raise,investment and operation.