The role of management accounting in hospital financial management is analyzed.


Time:

2020-03-23

The role of 2. management accounting in hospital financial management

1. Strive for the attention and trust of hospital managers and leaders The application of management accounting mainly depends on the degree of attention and trust of hospital managers and leaders. In our grass-roots hospitals, the personal role of leaders is very important, and the implementation of every work and thing must be approved and influenced by the hospital leaders. Therefore, according to the internal situation and management needs of the hospital, management accounting should adopt flexible procedures and methods to provide selective and irregular management information to leaders at all levels, enhance the management consciousness of hospital leaders, make hospital leaders fully understand and affirm the role of management accounting, and make them realize that management accounting is to provide useful materials and methods for hospitals to improve operating efficiency, so as to improve the economic efficiency and level of the hospital. Only in this way can we lay the foundation for the hospital to establish a management accounting system.

2. Improve various systems and processes. As an independent financial accounting unit, the hospital must establish a financial management system and improve the management accounting process within the hospital. (1) A department system with each department of the hospital as an independent unit should be established, with rewards and penalties, so as to improve the enthusiasm of department personnel, improve work efficiency, reasonably control costs, increase income, create the most value with the least labor, realize the high-quality and efficient management mode of the department, and combine with the overall management of the hospital to form an effective management system, so as to ensure the normal economic management of the whole hospital. (2) Management accounting is based on complete laws and regulations on the basis of a highly operational behavior, to establish strict rules and regulations, to violate the financial management system of people and things to be held accountable for the responsibility of the parties, to financial personnel in accordance with the law to operate, in accordance with the law, keep in mind the rules and regulations, not to violate. (3) It is necessary to establish a comprehensive budget work, plan the future goals of the hospital, compare with the same period in previous years, control daily economic activities, and achieve orderly income and expenditure. Effective budgeting for various activities of the hospital, such as drugs, medical equipment, the number of outpatient visits, the composition and distribution of inpatients, etc., to mobilize the enthusiasm of the heads of the departments, to clarify their responsibilities, not to expand the budget amount, and to invest limited funds in areas where they can achieve maximum economic income and needs.

3. Strengthen the training of financial personnel. With the continuous improvement of medical level, hospitals should pay attention to and strengthen the training of financial personnel, support financial personnel to learn business knowledge, carry out continuing education activities, so that they can master new knowledge and apply it to financial management, and improve their business level and quality. Adapt to the new environment and situation, and constantly enrich and encourage themselves. It is necessary to carry out new business training in a targeted manner, and at the same time strengthen the financial management system, propose and adjust changes to measures and methods at any time, and fundamentally cut off the phenomenon of violating the financial management system.

The significance of 3. management accounting in hospital financial management

1. It is essential to improve hospital accounting management management accounting and financial accounting are complementary and can improve hospital operation and management. For hospitals, management accounting is very important to evaluate the internal management of hospitals and provide external information. Hospital management accounting can calculate the indicators to measure the maximization of economic and social benefits in the process of completing various financial budgets, provide accurate data for judging the benefits of hospitals, and also do a good job of cost accounting by calculating costs, calculating profits and losses, and balance of income and expenditure, so as to realize the planning of hospital control, reasonably introduce various technologies and equipment, mobilize the enthusiasm of employees, improve the diagnosis rate and cure rate of diseases, and reduce the misdiagnosis rate, increasing hospital benefits.

2. Conducive to hospital management and decision-making With the increasingly fierce competition in the medical market, grassroots hospitals are also facing tremendous reform and development. Hospitals need financial personnel to not only provide effective financial accounting after the fact, but also provide scientific information and accurate budget for the future and development of the hospital. According to the historical data provided by the financial personnel and the actual cost business volume, management accounting analyzes the cost in detail, shows the interrelation between cost and cost, provides important scientific data for cost budgeting, budget formulation and preparation, and improves the development speed and competitiveness of hospitals in the medical market and peers. Management accounting can also make effective economic evaluation of the renewal and acquisition of medical devices and equipment, the introduction of technology and the use of foreign capital, and hospitals can make favorable investments so that these equipment can obtain maximum income and benefits in the future development and economy of hospitals.

3. Conducive to the leader's assessment of subordinates In order to achieve the development and progress of the hospital, realize the standardized management of the hospital, promote the economic benefits of the hospital and improve the operating conditions, the management accounting must monitor the whole operation of the hospital, and at the same time compare, analyze and evaluate the budget, cost and standard of hospital management, establish a perfect control system and monitor the whole process, give full play to the role of its management accounting in the whole process of hospital operation and the inspection, analysis, assessment and evaluation of funds, income, expenditure, cost, balance and distribution.

References:

[1] Wen Yanping: Modern Management Accounting and Strategic Management Accounting [J]. Finance and Accounting, 2001(11)

[2] Yuan Juan: Problems and Solutions of Management Accounting in Practical Application. China Trade Union Accounting, 2008,8

[3] Sun Xiuqin: On the Application and Development of Management Accounting [J]. Science and Technology Innovation Herald, 2009,17:181~182

[4] Pei Huili and Zhang Xiaodong: Analysis of the Relationship between Management Accounting and Financial Management [J]. Science and Technology Innovation Herald, 2007,26:149