Exploration of Lean Reform in Cost Accounting of Public Hospitals under the Guidance of New Quality and Produc-tivity
Deng Ruiqi
Kang Linglan
Su Yulin
Abstract：It focuses on the lean management of cost accounting in public hospitals,indexed by the"technology-management-economy-paradigm",and explores the new quality productivity of cost accounting in public hospitals from the perspective of emerging technology applications and cost accounting management paradigm innovation.On the one hand,the application of emerging technologies in the field of cost accounting explains how new quality productivity empowers the lean development of cost accounting;on the other hand,it explores the multi-stage layered model of project cost accounting,the theoretical application of technology allocation coefficient method,and the innovation of departmental cost management paradigm,in order to explore new quality productivity in hospital cost accounting.Under the guidance of new quality productivity,taking emerging technologies and management paradigms as the starting point,exploring the path of lean cost accounting innovation,opening up new breakthroughs for improving the quality and efficiency of operational management,and further deepening the high-quality development of hospitals.
Keywords：new quality productivitycost accountingemerging technologiesmanagement paradigm
Publication Date：2025-03-05
Online Publishing Date：2025-08-15(First online date of this platform, not the publication date of the document)
Pages：6( 99-104 )