Accounting is a very important position in our work, so how should we write a good paper on management accounting? The following is a management accounting model that I share with you. Welcome to reading.
[Abstract]
With the continuous development of China's market economy, public hospitals will fully implement modern financial management. The application of management accounting can rationally allocate hospital resources, reduce the daily operating costs of hospitals, ensure the sustained and healthy development of hospitals, and provide favorable protection for hospitals in the fierce market competition.
[Keywords:]
Public hospitals; Financial management; management accounting
introduce
Management accounting is a branch of accounting, whose purpose is to improve the economic benefits of the unit. Relevant personnel use all kinds of data submitted by the financial department to summarize, sort out and reprocess, help the management decision-making department of the unit to plan and control the daily business activities, strengthen the internal operation mode of the unit, and ensure the continuous improvement of management and economic benefits. The juxtaposition of management accounting and financial accounting is an effective tool for public hospitals to realize modern management, and it is also a powerful tool for hospitals to upgrade to modern hospitals and maximize their market value. It can help the hospital adapt to the market quickly, change its thinking, keep pace with the times, and make the hospital innovate in management. At the same time, the application of management accounting can greatly promote the overall functional transformation of hospital financial department and the layout of modern hospital financial management system. Turn the original ordinary financial bookkeeper into a modern financial manager who can help all departments make budget decisions, cost control, cost accounting supervision and performance appraisal.
1, the significance of implementing management accounting in public hospitals
The purpose of management accounting is to improve the daily economic benefits of various departments in the hospital, and adopt a series of modern finance technology to standardize, monitor, predict, prevent and evaluate the daily economic activities of various functional departments in the hospital, so as to provide effective information for the economic decision-making of hospital management and provide unified scheduling and overall planning for some important businesses of the hospital, such as drug procurement, medical equipment procurement, inflow and outflow of liquidity, etc. And the distribution of medical resources in various functional departments, so as to maximize and reduce the utilization rate of resources.
1. 1 Provide comprehensive accounting information for hospital decision makers.
With the deepening of domestic medical reform, public hospitals urgently need to continuously improve their market competitiveness, which puts forward higher requirements for hospital management efficiency and economic benefits. First of all, the financial department should get rid of the simple bookkeeping mode in the past and introduce the modern financial management mode to collect, screen, classify and merge the daily economic activities of the hospital, and generate economic information statements for the reference of hospital managers, so that managers can roughly predict the daily operation of the hospital. Management accounting needs to collect various financial basic data such as cost data, cash flow data and medical resource usage data of various functional departments for secondary refining and directional analysis, so as to judge whether there are financial risks in them and provide a strong basis for further optimizing economic benefits.
1.2 provides data guarantee for the hospital to effectively implement the performance appraisal of all staff.
In modern hospitals, the implementation of performance appraisal and reward and punishment system for all employees is an important guarantee for the hospital's own sustainable development. Hospitals need to track and feedback daily business activities in time, compare and analyze all kinds of real and effective data with budget data, find out deviations in time, find out the reasons, and conduct business assessment accordingly. For management accounting, it is equal to the whole process of intervention in business activities, so as to analyze and predict beforehand, monitor and supervise the whole process, analyze and summarize afterwards and make evaluation results, which plays an overall macro-control role in business activities.
1.3 Effectively enhance the comprehensive competitiveness of hospitals
The implementation of management accounting will gradually shift the focus of hospital financial management from financial accounting to cost control, budget implementation, performance evaluation and internal control risk prevention. Through all-round participation in hospital management, we can further reduce business risks, improve the efficiency of capital use and rationalize the allocation of hospital resources, thus ensuring the efficient, stable and sustainable development of hospitals and enhancing their comprehensive competitiveness.
2. Improve the safeguard measures for the construction of management accounting system in public hospitals.
2. 1 Hospital management attaches great importance to it.
The implementation of management accounting should be fully understood and valued by hospital leaders and managers of various departments. Due to the special national conditions in China, the managers of public hospitals are basically medical personnel. They are proficient in their own medical professional knowledge, but generally lack financial professional knowledge and understanding of financial management. Some decision makers even think that finance is accounting, simple and uncomplicated, as long as they can keep accounts. They rely on their own subjective experience to guide the work of the financial department, and lack a comprehensive and profound understanding of financial management in modern economic society. Therefore, in order to effectively promote the application of management accounting, we must first make the hospital management pay attention to it, so that they can pay enough attention to, understand and realize the importance and urgency of management accounting in modern hospital management, so as to consciously participate in the promotion and application of management accounting, update the concepts of hospital leaders and managers at all levels from top to bottom, and actively support the all-round development of hospital management accounting. Only when the management fully realizes that the application of management accounting can improve the comprehensive competitiveness of the hospital itself can it ensure the effective development of management accounting in hospital financial management.
2.2 the establishment of hospital management accounting organizational structure
(1) Establish an independent management accounting department within the original organizational structure of the hospital, separate from the original financial accounting department, and set up an independent functional department. Its main work content and responsibility are to participate in the formulation of the long-term development plan and market strategic layout of the hospital together with the hospital management, to be responsible for the preparation of the annual budget target of the hospital, and to decompose the annual budget target of the hospital into various business departments in combination with the characteristics and functions of the department. In hospital management, it is clear that the annual performance appraisal should be made for all hospital staff, and the performance of each employee should be evaluated openly, fairly and justly, and the corresponding employee performance incentive plan and reward and punishment system should be implemented. Responsible for hospital accounting statement analysis, cost accounting, performance management, project feasibility report, etc. In order to facilitate the popularization of management accounting, it is necessary to set up part-time economic accounting in various departments and conduct relevant business training and business assessment on a regular basis.
(2) Hospital management accounting and financial accounting are both part of modern hospital financial management system, both of which are indispensable and have their own management priorities. The foundation of financial management is financial accounting, which is responsible for the collection, input, error correction and correction of the original data of the whole financial information system. Its correctness directly determines the final correctness and effectiveness of management accounting, and wrong data will inevitably lead to wrong financial reports. Therefore, it is particularly important to coordinate and deal with management accounting and financial accounting. Only when they promote each other and complement each other can they effectively play their due functions and roles in financial management. Only by creating useful value, promoting the improvement of hospital's modern financial management level, and transforming the backward "bookkeeping" finance into modern "management" finance, can we be invincible in the big wave of market economy competition.
(3) Hospital management accounting needs to establish a hierarchical management model. Set up a part-time accounting post in each responsible department, be responsible for the financial cost accounting of undergraduate course room, and submit the performance appraisal report of undergraduate course room and department personnel at the specified time, which is directly led by the head of hospital management accounting department and the head of undergraduate course room. Only by establishing such a management accounting network covering all responsible departments in the hospital can we accurately grasp the cost accounting and cost control of the hospital to the maximum extent, thus laying a solid foundation for the hospital to build an efficient and perfect management accounting system.
2.3 improve the comprehensive business ability of management accounting personnel
The comprehensive professional quality of personnel is particularly important in management accounting. Management accounting not only needs to master a lot of financial professional skills, but also needs to have the concept of modern management, and can fully realize the forward-looking, rigorous and importance of its own profession, which is an important guarantee for hospitals to embark on the road of modern management. Therefore, the professional quality of management accountants is the fundamental internal factor whether hospital management accounting can be established and operated effectively and efficiently, and whether it can fully play its role in the daily business activities of hospitals. Therefore, in order to improve the professional quality of management accountants, it is necessary to continuously train management accountants in professional skills and knowledge, grasp and understand the various medical and health policies and regulations promulgated by the state in time, and cultivate them into compound talents who are proficient in modern hospital financial management. At the same time, we should master modern information technology and apply the latest science and technology to daily financial work to fully meet the requirements of scientific and refined hospital management.
2.4 Make full use of information management technology
Today's society is an information society. Whoever has mastered information technology can take the lead in the competition of market economy. In hospital management accounting, we should also make full use of information technology to improve work efficiency and quality. At present, due to the late development of management accounting business, some related information software in the market has not been fully popularized, and there is still a big gap compared with the relatively mature financial information software that has been developed for many years, so there are many shortcomings in the practical application of management accounting. With the continuous improvement of hospital management modernization and higher requirements for standardization, hospitals will inevitably deploy various information management systems, including: comprehensive budget management information system, cost accounting information system, performance appraisal management information system and so on. The comprehensive coverage of the above series of information systems will provide a solid guarantee for the smooth implementation of hospital management accounting. Through the above measures, we can establish a complete and efficient hospital management accounting system, give full play to the role of management accounting in the modern management of hospitals, bring the daily business activities of hospitals into a scientific and reasonable control range, and make hospitals invincible in the increasingly competitive market. With the deepening of national medicine reform, management accounting will play an increasingly important role.
Main references
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[3] Yang. Ways and measures to improve hospital management accounting [J]. Administrative assets and finance, 20 12 (2): 33-34.
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