Probability Analysis on Deviation of Cost Accounting in Public Hospitals
Author(s): NONG Sheng
Pages: 6-8
Year: 2016 Issue: 2
Journal: Hospital Management Forum
Keyword: Cost Accounting; Deviation; Probability Analysis;
Abstract: Under the current management system in public hospitals, the progress in reform goals of "quality improvement, public benefits restoration and expense control" is stagnant, while the public hospitals attempt to push forward the reform on the compensation mechanism in public hospitals by performing cost accounting. The reason lies in the fact that cost accounting, as the core of reasonable compensation mechanism in hospitals, turns out to be "incompatible with incentives, unreliable in terms of information and inapplicable in terms of results" under the current system. Although it seems scientific and correct, cost accounting represents deviation with complete form and void essence. The governance reform should be first choice in reform on public hospitals.
Pages: 6-8
Year: 2016 Issue: 2
Journal: Hospital Management Forum
Keyword: Cost Accounting; Deviation; Probability Analysis;
Abstract: Under the current management system in public hospitals, the progress in reform goals of "quality improvement, public benefits restoration and expense control" is stagnant, while the public hospitals attempt to push forward the reform on the compensation mechanism in public hospitals by performing cost accounting. The reason lies in the fact that cost accounting, as the core of reasonable compensation mechanism in hospitals, turns out to be "incompatible with incentives, unreliable in terms of information and inapplicable in terms of results" under the current system. Although it seems scientific and correct, cost accounting represents deviation with complete form and void essence. The governance reform should be first choice in reform on public hospitals.
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