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Study on Cost Accounting of Service Items about a Community Health Service Center in Guangzhou

Author: MiaoLei
Tutor: WangJiaZuo
School: Guangzhou Medical College
Course: Social Medicine and Health Management
Keywords: Community Health Center Services Costing
CLC: R197.1
Type: Master's thesis
Year: 2011
Downloads: 77
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Abstract

The new health care reform in 2009 specifically to speed up the construction of urban community health service network, improve community health service center as the main mechanism to ensure funding of public health, and to improve the government's public health investment mechanism. 2007 Guangzhou community population per person $ 25 per year for community public health subsidies from 2009, the government has increased funding configure and update the community health service institutions equipment, update subsidies given by the life of equipment. Accompanied by the launching of the new health care reform and the arrival of the 2010 Asian Games, Guangzhou explicitly put forward to the full implementation of the basic public health services of the community projects, the development of community-based public health subsidy policy. Therefore, the effective cost accounting is a clear government compensation amount, and improve the compensation mechanisms as well as an important foundation for the implementation of the policy, but also to improve community human resource allocation, performance pay and performance appraisal system on the premise. In this study, Guangzhou City, a community health service centers for the study of the current scene, the community health service projects costing. Research purposes: the calculation and analysis of the total cost of the community center, department cost and service cost of the project, to identify management issues; accounting of the expectations of the community health service costs, improve the compensation mechanisms for the government to provide a scientific basis; According to the estimates of the amount of basic medical services, and human resource allocation study, the rational allocation of human resources for health for the center to provide a reference. Methods: access to literature, to understand the cost estimation methods, objects and content, inviting familiar with the business of the frontline health care workers as well as experts and scholars, expert panel discussions, determine the process and content of the Community Center Services, accordingly The community health service centers to conduct on-site investigations. And estimates of the actual cost and the expected cost. Results: The total expenditure of the community health service institutions, the largest proportion of business expenses, more than 2/3, while drug spending is about 20%. The largest share, accounting for about 2/3, followed by health materials expenses, about 1/4 of the remaining types of costs are not large proportion of labor expenditures in the share of the cost of the six categories. Per unit of service cost $ 0.85 in 2008 and 2009 per unit of service costs $ 1.00; 2008 and 2009, per capita public health costs 16 yuan and 30 yuan, respectively; basic medical service costs in 2008 and 2009 respectively the total cost of services 69.8% and 56.9%, 30.2% and 43.1% of the total cost of the community public health service costs, the community health service centers still mainly basic medical. Projects of basic public health services, immunization, women's health and family planning technical advice to guide the project and chronic disease prevention and control project three largest proportion. 2011 the expectations of the community health service services amount to 3,466,309 minutes, much higher than the 2009 total volume of services, the biggest difference for health records management project elderly healthy management project and chronic disease prevention and control project. 2011, the per capita public health service costs 47.7 yuan, the Community Service Center in 2011 in about 35 staff. Conclusions: further play the government decisions leading role, and the establishment of a scientific and stable long-term investment mechanism, optimize community health service compensation, the external environment to create an environment conducive to the development of community health services; reinforce the basic medical and public health services for community health services the double shading function, strengthen the management of key cost items; strengthen community health services team building, human resource management of community health services included in the work schedule, improving the performance appraisal system, the implementation of the post salary pay scale wages and performance combined wage system ; establish a reasonable cost accounting system, the perfect the orderly management vibrant financial management system, strict control and determine the total cost of community health services.

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CLC: > Medicine, health > Preventive Medicine,Health > Health care organizations and career ( Health Management ) > Health care systems and institutions > Health care system
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