Research on Cost Accounting and Performance Management of Hospitals

As a service department having strong public interest,hospitals get involved in market competition in a special form of enterprise.The purpose of hospitals is not only to serve the people's health whole-heartedly,but also to continually strength themselves.Case studies indicate that the key of routinely operation is reflected in cost accounting and performance management,which complement each other.Based on the current situation of cost accounting management home and abroad,firstly,the paper comprehensively parses the experience and lack of the current hospital management;Secondly,this paper builds preliminary management system of the hospital,through analyzing features of the hospital and combining fundamental principle of Balanced Scoreboard,probes into the improved principles and methods,proposes a new instructional idea of cost accounting management system,introduces the management method and theory of balanced Scoreboard,and establishes scientific management system and specific treatment regimen;Thirdly,on the basis of cost accounting management,the paper improves on the construction principles and thoughts of performance management system of hospitals,clarifies the effectiveness of the new management method and measures,and fully embodies the superiority of balanced Scoreboard when it is a kind of management tools; Finally,based on the substantial case,the paper integrates the all above methods,implements the cost accounting and performance management of some appointed hospital,and verifies the feasibility of the methods and measures given by this paper.By means of this case,the effectiveness of all the above methods is verified.The research results of this paper can tangibly guide the practice.