2004Chinese HospitalsRequires access

To enhance benefits of hospital s management/operation through total cost management as a link

Fangyuan Chen

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Abstract

This is an introduction to the practice of Renji Hospital in conducting budget regulation, improving cost accounting system, working outcost accounting system, steps for initial sharing and lost/benefits of cost calculating center as well as target cost management in hospital. Based on establishingpractical cost accounting system and budget management/control system as well as HIS based cost management system, the hospital’s economic benefitsincreases yearly, as a result, comprehensive development of hospital promoted.

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What this paper is about

This is an introduction to the practice of Renji Hospital in conducting budget regulation, improving cost accounting system, working outcost accounting system, steps for initial sharing and lost/benefits of cost calculating center as well as target cost management in hospital. Based on establishingpractical cost accounting system and budget management/control system as well as HIS based cost management system, the hospital’s economic benefitsincreases yearly, as a result, comprehensive development of hospital promoted.

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Available abstract

This is an introduction to the practice of Renji Hospital in conducting budget regulation, improving cost accounting system, working outcost accounting system, steps for initial sharing and lost/benefits of cost calculating center as well as target cost management in hospital. Based on establishingpractical cost accounting system and budget management/control system as well as HIS based cost management system, the hospital’s economic benefitsincreases yearly, as a result, comprehensive development of hospital promoted.

Key concepts: Cost accounting, Operations management, Business, Management accounting, Total cost, Management system, Control (management), Cost control

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