Exploration on the Cost Accounting for Outpatient Visits and the Bed-Days in Public Hospitals Based on the Financial Annual Reports
Wu Jieqi
Wu Liqun
Liang Xiaoqian
Abstract：Currently the diagnosis and bed cost accounting methods reflecting the overall level of regional public hospitals have not yet matured.It explores an relatively scientific and practically accounting method based on the financial annual report of public hospitals to gain the per visit costs and per bed-day costs in a certain area,which can help the decisions of the health administra-tive department.The data from a public hospital owned by Shenzhen Health Commission is used for feasibility verification.It aims to promote the innovation and application of cost accounting method of public hospitals,and for give play to the auxiliary deci-sion-making role for the health administrative department,promote the improvement of the fiscal investment mechanism,and help public hospitals with high-quality development.
Keywords：public hospitalcost per visitcost per bed-daycost accounting
Publication Date：2024-11-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：4( 72-74,86 )