2009Hospital Administration Journal of Chinese People's Liberation ArmyRequires access

Methods and Effects of Hospital Cost Accounting

Shi Ma-bin

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Abstract

Cost accounting is an important part of hospital management.A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital.In the cost accounting,the accountant accounting and allowance accounting for the workload are the most important parts,perfecting which will promote the development of the hospital.

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Cost accounting is an important part of hospital management.A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital.In the cost accounting,the accountant accounting and allowance accounting for the workload are the most important parts,perfecting which will promote the development of the hospital.

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Available abstract

Cost accounting is an important part of hospital management.A unified and scientific medical cost accounting has been applied in the hospital which can reflect the costs and benefits comprehensively and will be helpful to improve the management level of the hospital.In the cost accounting,the accountant accounting and allowance accounting for the workload are the most important parts,perfecting which will promote the development of the hospital.

Key concepts: Allowance (engineering), Cost accounting, Workload, Accounting, Management accounting, Business, Accounting method, Throughput accounting

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